| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Offshore platforms: |
| Generally
(including accommodation modules, flare structures, helidecks, jackets,
primary steel work and topsides secondary steel work) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) |
| Accommodation
providers who operate a pub, tavern, bar, cafe, restaurant or club
within their premises should use the effective life determinations shown
for cafes, restaurants, takeaway food services, pubs, taverns, bars and
clubs (hospitality) (45110 to 45302) for assets used in that business |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Carpets | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Door
controls and motor drive systems for automatic sliding doors and
revolving doors (incorporating chains, controls, motors and sensors, but
excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Furniture, freestanding: |
| Generally (including guestrooms) | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Outdoor | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Garage doors, electric (excluding doors): |
| Controls and motors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Gates, electric (excluding gates): |
| Controls and motors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Guestroom assets: |
| Bathroom assets: |
| Accessories,
freestanding (including sanitary assets, shower caddies, soap holders
and toilet brushes) | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Hair dryers | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Heated towel rails, electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Scales | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Spa bath pumps | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Towels | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Bedding (including mattress protectors, pillows and sheets) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Bed mattresses | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Beds: |
| Generally (including ensembles) | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Foldout and rollaway beds (excluding sofas) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Bed spreads, blankets and quilts | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Clocks and clock radios | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Kitchen assets: |
| Bar refrigerators | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cooking
utensils (including electric jugs, kettles, pans, pots and toasters,
but excluding portable cook tops and ovens) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Crockery and cutlery | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Glassware | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Laundry assets in guestrooms: |
| Clothes dryers | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Irons and ironing boards | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Window blinds and curtains | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Housekeeping assets (including bins, buckets, floor signs and toilet brushes) | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Laundry assets used by hotel/motel operators: |
| Dryers | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Linen bins | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Pressers | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Roller irons | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Public address and paging system assets (including amplifiers, audio speakers and microphones) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Sauna heating assets | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Swimming pools and spas: |
| Chlorinators | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Heaters | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Vacuum cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Water pumps used to deliver water to residences above ground level | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Bars, freestanding (including drink service counters and wet bars) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Counters for customer service, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Dishwasher machines | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Drink blenders | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Electronic spirits dispensers | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Floor coverings, removable without damage: |
| Carpet | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Rubber safety mats | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cookware, handheld (including frypans, pans, pots, trays and woks) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Crockery, cutlery and glassware | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Preparation benches, freestanding | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Wok burners, large commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, freestanding, for customer use: |
| In drinking areas of pubs, bars, clubs | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| In dining areas | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Glassware | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Glass washer machines | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Kitchen exhaust fans | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Menu boards | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| Poker/gaming assets - see Table A Casino operations (92010) |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Beds: |
| Electronic (including hi-lo and lo-lo beds) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Bedside cabinets, lockers and overbed tables | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Blood pressure machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Call systems | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Chairs: |
| Commode | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Electronic recliner (including electric lift) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fallout/floating/princess | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Shower | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Wheelchair - electric, manual, tilt in space | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Defibrillators | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Drug safes | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Electronic arms for toilets | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Hoists: |
| Ceiling (incorporating tracks) | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Mobile (floor, full, standing) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Lifting slings | 2 years | 100.00% | 50.00% | 1 Jul 2019 |
| Mattresses: |
| Air | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Foam | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Medication trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Mobile suction machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Pan flushers/pan sanitisers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sensor beams and sensor mats | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Shower trolleys/mobile baths | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Syringe driven infusion pumps | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Treatment trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Walking belts | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Walking frames (including forearm walkers) | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Weighing machines and scales (including chair scales and wheelchair scales) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Common area assets: |
| Artificial grass/synthetic lawn (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Audio visual assets | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Carpets - see Table B Floor coverings (removable without damage) |
| Curtains and drapes - see Table B Curtains and drapes |
| Furniture: |
| General/indoor | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Outdoor | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hair salon assets (including chairs and dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Hot water dispensers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Television sets | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Window blinds - see Table B Window blinds |
| Fitness and recreation assets: |
| Billiard/pool tables | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Bowling greens - artificial grass or carpet (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Gymnasium and exercise equipment | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Support assets: |
| Annunciator panels | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Boilers - see Table B Boilers |
| Buggies to transport people | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Cleaning carts and trolleys - see Table B Cleaning carts and trolleys |
| Cool rooms - see Table B Refrigeration assets |
| Electronic mops and floor scrubbers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Kitchen assets: |
| Blast chillers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Bowl mixers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Dishwashers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Food
preparation assets - large commercial type (including cooktops, fryers,
multi-function centres, self-cooking centres, single tray meal service,
soup kettles, stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Hot
food display and warming assets (including bain marie, banquet units,
buffet units, hot boxes, plate warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Ice making machines | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Kitchen trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Small
appliances (including blenders, food processors, meat slicers, stick
mixers) | 4 years | 50.00% | 25.00% | 1 Jul 2019 |
| Toasters | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Laundry assets: |
| Dryers | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Spring loaded trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Washing machines | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Lockers, freestanding - see Table B Lockers, freestanding |
| Master antenna television (MATV) assets - see Table A Residential property operators (67110) |
| Refrigerators (including controlled temperature medication refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Swimming pool assets: |
| Dehumidifiers | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Filtration
equipment (including chlorinators and pumps) - see Table B Swimming
pool assets |
| Pool covers (including blankets) - see Table B Swimming pool assets |
| Vacuum cleaners, ride on | 7 years | 28.57% | 14.29% | 1 Jul 2019 |