| AGRICULTURE, FORESTRY AND FISHING: |
| All terrain vehicles (ATVs) used in primary production activities | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Electric | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Fence energisers for electric fences: |
| Mains power | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Fertigation systems: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Bunch lines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Choppers/mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tops | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Coffee assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fermentation tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hullers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Processors (including pulpers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Washers/separators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fungicide units | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Waxing assets | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Olive oil processing assets - see Table A Oil and fat manufacturing (11500) |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tree nut assets: |
| De-husking units | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Drying silos | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Trommels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Livestock grids | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Motorcycles used in primary production activities | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Post drivers/hole diggers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Protective structures (including shade houses and netting constructions) | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| Sheds
on land that is used for agricultural or pastoral operations (including
machinery sheds, workshop sheds and farm production sheds) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Tractors | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Water assets: |
| Bores | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Dams (including earth or rock fill and turkey nests) | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Dam liners and covers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Effluent channels | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Effluent recycle tanks | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Effluent sedimentation ponds | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Above ground polyethylene (PE) pipes | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filtration systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Irrigation earth channels | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Irrigators (including centre pivot, lateral and travelling guns): |
| Fresh water | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Effluent | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pumps: |
| Bore pumps, effluent and manure pumps | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Other | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Water mains: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Polyvinylchloride (PVC) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Water tanks: |
| Concrete | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water troughs: |
| Concrete | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Galvanised steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Polyethylene (PE) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Windmills | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Agriculture: |
| Bridges (wooden) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Grain, cotton, peanut and rice assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| General assets: |
| Aeration assets: |
| Controllers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Kits | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Augers (including conveyors) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dryers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Moisture meters | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Mulchers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Peanut pre-cleaners | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Slashers | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Harvesting assets: |
| Boll buggies | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Chaser bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Combine harvesters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Cotton picker/strippers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Field bins | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Fuel trailers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Module builders | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Module tarpaulins | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Peanut diggers (including peanut pullers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Peanut threshers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Precision
farming assets (including GPS, controllers, lightbars, variable rate
technology assets, but excluding hydraulic automated steering) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Seeding and fertilizing assets: |
| Fertilizer spreaders (including linkage and trailed) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Planters
(including bar, box, combined seeders, precision planters and row crop
planters) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Seed and fertilizer bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Harrows | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Laser controlled scraping assets: |
| Buckets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Transmitters | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Rippers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Harvesters/sweepers | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Hay and foraging assets: |
| Bale
handling attachments (including accumulator grabs, bale stackers, hay
forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Balers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Bale wrappers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Baler and wrappers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Forage harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hay rakes (including finger wheel, rotary and parallel) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Moisture probes | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Mower conditioners: |
| Self-propelled: |
| Attachments | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Prime movers | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Trailed | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Super conditioners (hay re-conditioners) | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Tedders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Trailed bale handling assets: |
| Big square bale stackers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Generally (including accumulators and bale carriers) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Windrowers: |
| Self-propelled: |
| Attachments | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Prime movers | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Trailed | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Hop growers' plant: |
| Hop picking machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Kilns | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Levee banks and revetments | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Silos: |
| Ancillary equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Grain (metal) | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Trellis | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Nursery and floriculture production: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Environmental control assets: |
| Boilers (including piping) | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Evaporative coolers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Heating assets | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Instruments (including sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Retractable screens | 8 years | 25.00% | 12.50% | 1 Jul 2006 |
| Ventilation fans | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Fertigation system assets (incorporating control systems, pumps and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| General assets: |
| Bins and pallets | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Fumigation assets | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Pasteurisation assets: |
| Pasteurisation rooms | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| Steam boilers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Racks | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Ride on mowers | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Refrigeration assets: |
| Insulation panels used in cool rooms | 40 years | 5.00% | 2.50% | 1 Jul 2006 |
| Refrigeration generally | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Weed mats | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Harvesting assets: |
| Bed lifters and diggers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Tree spades | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Packaging assets: |
| Bunching and bundling machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Deleafers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Grading machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Planting assets: |
| Benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Dibblers and seeders | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Pot, punnet and tray dispensers | 12 years | 16.67% | 8.33% | 1 Jul 2006 |
| Potting machines (including pot and bag fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Soil elevators | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Soil mixers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Transplanters (plugs and seedlings) | 8 years | 25.00% | 12.50% | 1 Jul 2006 |
| Tray and punnet fillers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Tray washers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Vermiculite dispensers and coverers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Propagation assets: |
| Heated propagators | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Seedling and punnet trays, reusable | 3 years | 66.67% | 33.33% | 1 Jul 2006 |
| Turf growing assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Field top makers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Land planes | 25 years | 8.00% | 4.00% | 1 Jul 2006 |
| Line planters | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mowers (including reel and rotary mowers) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Net layers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Power harrows | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Roll layers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Soil aerators | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Turf rollers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf seeders | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf vacuums | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Boilers (used for humidification and pasteurisation) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Casing machines (includes casing mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Compost phase 1 assets: |
| Bunkers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Protective structures | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Growing systems: |
| Shelves: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Other materials | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Trays: |
| Wood | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Mushroom graders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Sheds | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Slicing machines | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Spawning machines (including supplement machines) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vacuum coolers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Weighing machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vegetable growing (under cover): |
| Hydroponic growing assets (including cut flower growing): |
| Hanging gutters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Troughs | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hydroponics
growers may also use the effective life for relevant assets shown in
Nursery and floriculture production (01110 to 01150) |
| Vegetable growing (outdoors) and sugar cane growing: |
| Chemical spraying assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fertiliser spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Spinner | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Mulch layers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Mulch lifters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Rakes (e.g. cane trash rakes) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Harvesting assets: |
| Cane haul out bins | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Onion lifters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Pea-viners, pea cleaners, vine and straw conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Planting assets: |
| Billet planters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Potato cutters | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Potato planters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Precision seeders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Transplanters: |
| Automated | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Trellising assets: |
| Stake drivers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Stake pullers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Trellising (incorporating stakes and wire) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Wire winders | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cleaning and mulching assets: |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Slashers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Stakes (including trellising) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Harvesting assets: |
| Bankouts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Catcher nets | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Elevators (almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters: |
| Coffee | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting pole rakes | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Olive | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Nuts: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Macadamia mower mounted | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Pick ups (e.g. almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Sweepers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pruning assets: |
| Chainsaws (Chain saws) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2007 |
| Pneumatic pruners: |
| Compressor | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Cleaning and mulching assets: |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Mulchers | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Crop protection assets: |
| Applicators
(including temporary bird netting applicators and vine cover rollers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Banana bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Banana ripening bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Sprayers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Temporary bird netting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Under vine weeder | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vine covers | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Trays | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fertilising assets: |
| Fertigation systems: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spinners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Crates (including picking lugs) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Elevating work platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Frost fans | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Mulch layers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Mulch lifters | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Orchard ladders | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Post driver/hole diggers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Refractometers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Harvesting assets: |
| Grape harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Harvest aids | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Picking bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Picking platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Picking trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Planting assets: |
| Hole burners | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Planters | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Tree guards | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Trellising | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Weed matting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Pruning assets: |
| Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Mechanical
pruning assets (including cutter bars and cane strippers, but excluding
vine leaf removers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pneumatic pruners: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Vine leaf removers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Horticultural plants: |
| Citrus: |
| Grapefruits | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Lemons | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Limes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mandarins | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Oranges | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Grape: |
| Grapevines, dried | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, table | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, wine | 20 years | 10.00% | 5.00% | 1 Oct 2004 |
| Nuts: |
| Almonds | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Cashews | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Chestnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Hazelnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Jojoba | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Macadamia | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pecans | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pistachios | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Walnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pome: |
| Apples | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Pears | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Stone fruit: |
| Apricots | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cherries | 18 years | 11.11% | 5.56% | 1 Jan 2001 |
| Nectarines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Olives | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Peaches | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plums | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Prunes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Tropical: |
| Avocados | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mangoes | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Sheep farming: |
| Crutching machines, portable type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Dipping and spraying assets for parasite control: |
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Mobile plunge dips | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Footbaths | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Weigh bars, weigh indicators and weigh platforms | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: |
| Permanent types | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Portable types | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Woolshed assets: |
| Grinding machines for sharpening cutters | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing machines | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing or crutching handpieces | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Wool bale movers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Wool presses | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Wool tables, steel types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle handling assets: |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Cattle crushes (hydraulic and manual) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| NLIS and other readers | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Cattle yards (including races and coolers (steel and timber)): |
| Permanent types | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Portable types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed bins (including hay racks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Feed handling assets: |
| Bale feeders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feed mixers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Silage and feedout wagons | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Manure and fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Saddlery and harness | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle crushes (hydraulic and manual) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Cattle induction and transfer yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle treatment yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle wash yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| NLIS and other readers | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Cattle pen assets: |
| Bunk sweepers | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Cattle pen infrastructure assets: |
| Feed bunks or troughs and aprons | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed roads | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen earthworks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Shade structures | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen scrapers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Feed mixer trucks | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Grain cleaners | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Grain processing assets: |
| Roller mills | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Steam flaking chests | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Steam flaking surge bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Tempering silos: |
| Galvanised steel | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Glass fused to steel | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Receival pits and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Roughage processing assets (including tub rinders) | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Sampling and testing assets | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Silos and bins used for storing dry grain: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Steel | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Tank storages for liquid feed supplements | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Manure composting and screening machines | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Grain-sheep or grain-beef cattle farming: |
| Cereal grain growing assets - see Table A Agriculture (01110 to 01990) |
| Dairy cattle farming: |
| Automatic calf feeders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Barn fed dairy farms: |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Exercise yards | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Cattle handling assets: |
| Air operated gates | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Automatic drafting systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic ID systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Backing gates | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cattle crushes (including automatic) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cattle laneways | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy milking sheds | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy yards and races | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Teat spraying systems: |
| Automatic | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hot water services | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Milk line washing systems: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Feed milling and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Feed pads and bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Feeding systems: |
| Automatic | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Manual | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Manure spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silage pits | 40 years | 5.00% | 2.50% | 1 Jul 2007 |
| Silage wagons | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Telescopic handlers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tub grinders | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Milking and milk handling assets: |
| Automatic cluster removers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Bailing systems: |
| Herringbone (including swing over, double up and rapid exit) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Rotary | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Walk through | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Filters | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Milk vats | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
| Plate coolers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Receivers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Refrigeration compressors | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Air compressors | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Automated milking systems: |
| Rotary | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Single box and multi box | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic feeding systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic footbaths | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Cow comfort systems: |
| Cow brushes | 3 years | 66.67% | 33.33% | 1 Jul 2016 |
| Rubber matting | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow identification systems (including weights, bands, numbers and transponders) | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow traffic systems | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Milk chillers/plate coolers/energy recovery systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Vacuum pumps | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Curtains: |
| Baffles, brooders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sidewalls | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Tunnel inlets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Foggers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Heaters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Minimum vents (including cabling) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Sensors | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Tunnel inlet panels | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Ventilation fans: |
| Exhaust fans (tunnel, minivent) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Stirrer fans | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cages (for egg layers) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg conveyors (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg counters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg elevators (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pallet levellers (coil spring) | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Trolley lifters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Farm trolleys: |
| Chicken transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Egg transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nest housing (including slatted walkways) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos for feed: |
| Metal | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Water assets: |
| Drinking
systems (including tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Winches | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Air handlers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Candling equipment | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Chick counters | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Chilled water plants | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Condensers/heat exchangers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hatcher baskets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Hatcher trolleys/dollies | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Hatchers (including integrated controller units) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Macerators | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Separators - chick and egg | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Setter trays | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Setter trolley unloaders | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Setter trolleys | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Setters/incubators (including integrated controller unit) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Stacker/destacker systems | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Transfer machines - farm trolley to setter trolley | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Transfer machines - setter tray to hatcher basket | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Vaccinators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Vacuum/auger systems (waste) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Washing assets | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Horse farming: |
| Horse stalls (Breeze way, Shed row) | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2001 |
| Stud stock and thoroughbred horses | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pig farming: |
| Animal housing assets: |
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Curtains - sidewalls | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Floors (suspended types): |
| Concrete | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Steel | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Effluent separators/effluent fan extractors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fans: |
| Exhaust (tunnel, minivent) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Stirrer | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Farrowing crates | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Heaters and heat lamps | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| High pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Milling assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mixing assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Silos: |
| Grain storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Readyfeed | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tank storage for liquid feed supplements | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Water assets: |
| Drinking
systems (incorporating tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Effluent tanks (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Weigh bars, weigh indicators and weigh platforms | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Beekeeping: |
| Bee farming assets: |
| Beehives | 13 years | 15.38% | 7.69% | 1 Jul 2016 |
| Processing assets | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Aquaculture: |
| Aeration assets: |
| Direct supply systems (including paddlewheels and aspirators): |
| Fresh water | 6 years | 33.33% | 16.67% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Remote
or indirect supply systems (incorporating blowers, diaphragm pumps,
diffusers, upwellers and pipelines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Aquaculture tanks: |
| Concrete | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Fibreglass | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Raceways | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Transport of live products | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Bins and crates | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cooling assets (including water chillers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Environmental control structures and protective structures used in salt water environment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Feeders (including belt, pendulum, scatter and blower) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting nets | 4 years | 50.00% | 25.00% | 1 Jul 2007 |
| Hatching assets (including hatching containers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Heating assets: |
| Direct heating system (including immersion heaters): |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Indirect heating system (including heat exchangers and passive heating) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Instruments (including sensors and water quality meters) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Oyster farming assets: |
| Baskets | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Oyster growing structures (incorporating posts and racks or lines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Rumblers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sticks | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Trays: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Vats, treatment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Power supply assets, emergency or standby: |
| Generators (incorporating attached engine management and generator monitoring instruments) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Processing assets: |
| Conveyors, elevators and hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cookers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Packaging assets (including vacuum and modified atmospheric packing) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Refrigeration assets: |
| Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Water assets: |
| Aquaculture channels and ponds | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Liners and erosion matting for ponds and channels | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pipes and pipelines: |
| Above
ground (polyethylene (PE) and polyvinylchloride (PVC) including lay
flat hoses) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| In ground (polyethylene (PE) and polyvinylchloride (PVC)) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Pumps: |
| Generally: |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Single phase transfer pumps: |
| Fresh water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Water
treatment assets (including filtration assets, foam fractionators,
oxygen and ozone generators and UV sterilizers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Weighing machines | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Forestry and logging: |
| Logging plant: |
| Cable systems (including winches and high leads) | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Forwarders | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Harvesters and feller bunchers (includes heads) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Log trailers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Saws: |
| Mobile | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Portable chain | 2 years | 100.00% | 50.00% | 1 Jan 2001 |
| Snigging
plant (including cable and grapple skidders, wheel loaders with log
grabs, bulldozers, excavators, arches and winches) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Fishing: |
| Fishing plant: |
| Commercial
vessels and support assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| Fish holding baskets | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Purse seine fishing net | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Forestry support services: |
| Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Harvesting assets: |
| Headers - flex drapers/pea pluckers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Land rollers - steel | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Packaging assets: |
| Bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bag sewers - see Table B Packaging machines |
| Labellers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Palletisers and depalletisers - see Table B Packaging machines |
| Platform scales | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Wrapping
machines (including shrink wrappers, stretch wrappers, pallet wrappers
and strapping machines) - see Table B Packaging machines |
| Processing assets: |
| Cleaning and pre-cleaning assets: |
| Air screen | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Flat bed | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Screens | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Conditioning assets: |
| Clippers/debearders | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| Conditioning units/drying units/heaters | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Hullers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Mixers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Seed treaters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Separating assets: |
| Gravity tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Rotary sieves | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Indented cylinders | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Spirals | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Splitters | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Product and raw material handling and receiving assets: |
| Augers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Chaser bins | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Crates: |
| Wooden | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Wooden (mesh reinforced) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Elevators (including bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Field bins | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Silos - conditioning | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Tubulators/Mobile belt conveyors/Belt shifters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Weighbridges - See Table B Weighbridges |
| Quality control assets: |
| Magnets | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Metal detectors | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Sorting and sizing assets: |
| Colour sorters | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Support assets: |
| Air Compressors | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Extraction assets (including dust collectors and fans) | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Water assets: |
| Treated
water irrigation assets - see Table A Agriculture, Forestry and Fishing
(01110 to 05290), water assets |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Assets
used in field service that are not listed under this sub-heading - use
any relevant determination listed under Workshop assets below |
| Air compressors | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Cutting machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Lathes | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Line boring machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Turning machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Trailers: |
| Generally
(including comb trailers and tilt trailers) - see Table B Motor
vehicles and trailers |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Battery load testers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bending machines: |
| Folders | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Brake shoe riveting machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Flange facers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Grinding machines (including gear grinding machines) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Guillotine shears | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Heat treatment assets (including furnaces and quenches) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Machining centres | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Paint agitators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Space heaters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Parts washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Plasma cutters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Presses: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Punch and shear machines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stands (including axle stands, engine stands and transmission stands) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Blast booths/chambers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Dust
collection and ventilation systems | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tooling: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Vehicle specific specialised tooling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workholding devices (including jigs and fixtures) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tools: |
| Hand tools (manually operated) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Power packs | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque/tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys (including powered and electrodrive trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Turning machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weight scales (corner weight) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding helmets incorporating respirators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel service assets: |
| Bead breaker kits | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel aligners | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Wheel balancers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel handlers and lifters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Work benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2015 |