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The Commissioner has set a general economic depreciation rate for automated dairy drafting systems. These systems consist of a series of computer controlled drafting gates, opened or closed by hydraulic or vacuum powered rams. Its components include gates, rams, computer hardware and software, cabling and installation costs.
The systems work by attaching programmable ear tags to the cows. The tag is read by an electronic sensor as the animal approaches the drafting gate so that the animal can be directed left or right for treatment, or allowed to go straight down the race and be returned to the paddock. The electronic ear tags are single use and are not recovered from the animal before it is culled. The Commissioner considers the ear tags to be consumable aids and should be expensed.
This determination may be cited as "Determination DEP 74: Tax Depreciation Rates General Determination Number 74".
|Asset class||Estimated useful life (years)||DV rate (%)||SL rate (%)|
|Automated dairy drafting systems||6.6||30||21|
This determination is signed by me on the 31st day of March 2010.
LTS Manager, Technical Standards