| MANUFACTURING: |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Laboratory assets: |
| Other
laboratory equipment (including autoclaves, centrifuges, drying ovens,
fume cupboards and UV sterilisers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Human pharmaceutical and medicinal product manufacturing: |
| Laboratory assets: |
| Bench top autoclaves | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Production assets: |
| Autoclaves (for terminal sterilisation) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass
laminating assets (including assembly clean room assets, autoclaves,
heaters, laminating lehr furnaces, ovens, pre-presses, presses and
vacuum bag furnaces) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Autoclaves (incorporating rails) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Trolleys (including trucks) used inside and outside autoclaves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Trolleys (including trucks) used only outside autoclaves | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Industrial autoclaves | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Autoclaves: |
| Bench top autoclaves | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Others | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Sterilisation and autoclave processing assets: |
| Drying cabinets | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Endoscope sterilisers and disinfectors | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Flash sterilisers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Instrument washers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Pre-vacuum sterilisers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Ultrasonic cleaners and baths | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| General practice medical services: |
| Autoclaves and sterilisers | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| OTHER SERVICES: |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Sterilisation processing assets (including autoclaves and hot towel cabinets) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |