The steps in gravel resheeting are:
- Tyning (loosening the existing surface);
- Spreading the new gravel; and
In most cases for most purposes Gravel Resheeting is considered to be a renewal and therefore capital in nature.
There are a couple of exceptions to this rule.
- If only a short section of road, say less than 100m is resheeted.
- Some councils apply a light resheet2 (50mm or less) every year and this expenditure is considered to be maintenance.
- The Queensland Grants Commission defines Gravel Resheeting to be a maintenance activity, so it needs to be reported as such in the annual return.