| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| 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 |
| 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 |
| Dairy cattle farming: |
| Cattle handling assets: |
| Air operated gates | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Air compressors | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Poultry hatcheries: |
| Air handlers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Cleaning and pre-cleaning assets: |
| Air screen | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Support assets: |
| Air Compressors | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Pneumatic tables and air separators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Oil and gas extraction: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery |
| Fractionation
train assets (including air coolers, columns, compressors, heat
exchangers, piping and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas production assets: |
| Central production facility assets: |
| Utility air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Air curtains | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rendering plant: |
| Environmental
control equipment (including condensers and associated equipment,
bio-filters, air-scrubbers, after-burners and dissolved air flotation
systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Support assets: |
| Air and spring balancers and counter weights | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Compressed air assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Hand air driers | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Waste water assets: |
| Dissolved air flotation systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Poultry processing: |
| Chilling assets: |
| Freezers (including blast tunnels, in-line air chillers, and spiral freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cut up & portion cutting assets: |
| Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Defeathering equipment: |
| Scalders (air or water) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Air compression assets - see Table B Air compression assets |
| Assets commonly used for product manufacturing and processing: |
| Heaters (including air heaters and concentrate heaters) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Air compression assets (including air compressors, air dryers and air receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Support assets: |
| Air
compressors - see Table B Air compression assets generally (including
air compressors, air dryers and air receivers) |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Air compression assets: |
| Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Packaged air compression systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Air compression assets: |
| Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Packaged air compression systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Air compressors and receivers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wet process assets: |
| Air purification and recycling systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Pre-conditioning and extrusion assets: |
| Pellet presses (including air flow and die feeder presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Air compressors | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Air compression assets: |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Compressors and packaged air compression systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Waste water treatment assets: |
| Clarifiers
(including dissolved air floatation equipment and screens) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Ingredient receiving and handling assets: |
| Potato storage assets: |
| Air
handling system assets used in potato storage structures: |
| Aeration pipes | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Control systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Humidification
assets (humidifiers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Refrigeration
assets (refrigeration units etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Tea processing assets: |
| Support assets: |
| Air compression assets (including air dryers, air receivers and compressors) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Bagging assets (including air compressors, baggers, sealers etc) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Packaging assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clothing manufacturing: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Miscellaneous plant: |
| Generally
(includes air compressors, extraction systems and pollution and air
monitoring equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Air compressors and air dryers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Printing: |
| Screen printing assets: |
| Ancillary assets: |
| Dryers (including conventional air dryers, flash curers and UV dryers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Air compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Air and gas cooling and heating assets: |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Moisture condensers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Quench drums | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Refrigeration units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Air and gas purification assets: |
| Adsorption systems | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Gas scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Reactors | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Air filtering units for process air (incorporating housing and filters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Compressor assets: |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors (including those for helium gas, industrial air and medical air) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support and other assets: |
| Air drying systems for industrial and instrument air | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Air compression assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air drying and filtering systems | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Adsorption systems (including pressure and thermal swing) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cryogenic separation process assets: |
| Air
cooling and drying assets (excluding adsorption systems shown above) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Desulphurisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Methanators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-heaters (for air and gas feedstock) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Primary reformers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Secondary reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Air
filtering units (incorporating filters and housing filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Support assets: |
| Air compression assets (for industrial air and instrument air): |
| Air
compressors (incorporating air drying and filtering assets) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Ammonia/air mixers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Compressor assets: |
| Air filtering units (incorporating housing and filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Heat exchangers: |
| Air coolers and heaters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Air
compressors - see Table B Air compression assets: Air compression
assets generally (including air compressors, air dryers and air
receivers) |
| Human pharmaceutical and medicinal product manufacturing: |
| Raw material storage and dispensing assets: |
| Dispensing booths and associated air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Services: |
| Air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Air compressors and receivers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Air
compressor systems (incorporating compressor, drier and receiver) - see
Table B Air compression assets generally (including air compressors,
air dryers and air receivers) |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Testing assets: |
| Air conditioning assets (including room units and split systems) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Cutting tables: |
| Manual cutting tables (including air float tables) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Support assets: |
| Air compressors | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Cement manufacturing: |
| Cooling assets: |
| Air to air coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pressure vessels (other than air/shock blast units) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Support assets: |
| Air compression assets: |
| Packaged air compressors (compressor, drier and receiver in one integrated unit) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other air compressor systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air/shock blast units | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Air blowers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pneumatic air tube systems (incorporating blower units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Air dilution manifolds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Air ducts | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cold combustion air systems | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Strand assets: |
| Ignition furnaces (incorporating associated air and gas mains) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Steel strip metallic coating assets: |
| Air knife assemblies | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Horizontal air coolers (incorporating ducting fans and nozzles) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vertical air coolers (incorporating ducting, fans and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Pneumatic systems assets: |
| Air compressors | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air driers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air receivers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Pneumatic systems assets: |
| Air compressors | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air driers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air receivers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Trim and final shop assets: |
| Air conditioning charging units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Generally
(including air conditioning assets, air cooling assets, fencing
(removable), fire control and alarm assets, power supply assets) - use
any applicable determination in Table B |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air curtains | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Compressed air system assets (including compressors, dryers and filters and receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
| Portable: |
| Reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Air start units | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Hand tools, powered: |
| Air | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Spray booth assets: |
| Full face air fed masks | 3 years | 66.67% | 33.33% | 1 Jul 2022 |
| Support assets: |
| Air compression assets - see Table B Air compression assets |
| Air compressors (portable) - see Table B Air compressors (portable) |
| Tools: |
| Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water supply control systems assets: |
| Air scour flow meters, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Water treatment assets: |
| Dissolved air flotation systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Air filtration systems | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Air scrubbers | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Sludge processing assets: |
| Dissolved air flotation systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Treatment assets: |
| Tertiary treatment assets: |
| Backwash air blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Solid waste collection services: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Ducted air transfer system assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Air compressors: |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Power tools: |
| Hand tools: |
| Air | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Jack hammers: |
| Air | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel terminal assets (excluding LPG assets): |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Compressed air assets: |
| Air compressors: |
| Reciprocating | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air receivers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hose reels | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reticulation lines: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Copper | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel retailing: |
| Air compressors and air lines | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Convenience store assets: |
| Air conditioning systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other air and space transport: |
| Aircraft: |
| Aeroplanes: |
| General use | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Helicopters: |
| General use | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Flight instruments | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hot air balloon assets: |
| Baskets | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
| Burners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Envelopes | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Inflator fans | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) |
| Aircraft training assets: |
| Flight simulators | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Link trainers | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Airport assets: |
| Aerobridges | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Baggage handling assets: |
| Baggage check-in stations (incorporating scales and check-in conveyors) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Baggage
outbound conveyor systems (incorporating belts, diverters, gearboxes,
motors, ploughs, rollers, structures and tag readers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Baggage
reclaim conveyor systems (incorporating belts, gearboxes, motors,
rollers and structures) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Fire safety and rescue assets: |
| Breathing units | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Drills, air powered | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Fire fighting vehicles | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Rescue boats: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Inflatable | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| Rescue units (jaws of life) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Fuel supply assets: |
| Aircraft fueller vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft hydrant dispenser vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Filters, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Fire fighting systems | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Piping | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Pumps, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Ground support assets: |
| Aircraft loader/unloader vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft stairs: |
| Manual | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Vehicle mounted | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Airstart units | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Containers, air cargo (used to transport goods by air) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Ground power units | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| High
lift service vehicles (including catering, lavatory, maintenance and
water vehicles) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Tow tractors | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Tractors, baggage | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Tractor trolleys (including baggage and container trolleys, and dollies) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Navigation aids: |
| Distance measuring assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Instrument landing systems | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Non-directional beacons (excluding towers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Radar sensors | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Towers | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| VHF omni range assets (excluding towers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Runway sweepers | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Terminal building assets: |
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Security
scanning assets (including explosive detection systems, hand-held and
walk through detectors, and x-ray screening systems) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Visual aids assets: |
| Docking guidance systems | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Lighting
systems (including apron floodlighting, runway lighting and taxiway
lighting) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Movement area guidance signs | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Visual approach slope indicator systems (PAPI) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Wind direction indicators, illuminated | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| On air lights | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Electronic information storage services: |
| Data centre cooling assets: |
| Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Computer room air handling (CRAH) units (including chilled water systems) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Air Compressors: |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Power tools: |
| Hand tools - air | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Jackhammers - air | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Air handling units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Packaged air conditioning units | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Room units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Tree nuts assets: |
| Separating assets (including air separators, trommels and vibrating screens) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Patient warming assets (excluding disposable accessories): |
| Forced air patient warmers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Dental services: |
| Dentists' assets: |
| Air abrasion units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Dental instruments: |
| Handpieces (driven by compressed air, compressed gas or electricity) | 3 years | 66.67% | 33.33% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Mattresses: |
| Air | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Skating rink plant: |
| Fittings (open air) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Table games (including air hockey, soccer etc) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Refrigerant leak detectors | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Refrigerant management systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vacuum pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Compressed air assets: |
| Air compressors: |
| Reciprocating | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air receivers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hose reels | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reticulation lines: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Copper | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Plant room assets: |
| Air compressors |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Smash repair assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Air compressors | 8 years | 25.00% | 12.50% | 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 |
| Lifting assets: |
| 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 |
| Tools: |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Finishing assets: |
| Presses (including flat, utility and scissor legger presses): |
| Air operated, semi automatic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Air vacuum units, standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |