Beyond computers
The schedule includes computing, graphics processing, networks, software, computer-aided design, controlled manufacturing equipment and automated storage. Later marked additions include mobile devices, RFID and bar-coding, navigation systems and automated kitchen equipment. Manufacturing, pharmaceutical, port, healthcare, hospitality and construction equipment also appear. Eligibility depends on the prescribed category and actual functionality; describing an ordinary machine as automated is not enough to establish that it falls within the schedule.
Using a dated statutory copy
The PDF states commencement for YA 2004 and later years and marks amendments effective in December 2010. It is a useful source for the listed asset descriptions, but its publication history is distinct from the acquisition date or claim year. Check the applicable version of the rules and the other capital-allowance conditions when classifying current expenditure. Keep technical specifications and the purchase record alongside the chosen schedule category rather than using the list as a general exemption for technology spending.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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