| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| 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 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Planting assets: |
| Transplanters: |
| Automated | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Dairy cattle farming: |
| Robotic milking system assets: |
| 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 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Automated guided vehicles (AGVs) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Spirit manufacturing: |
| Bottling assets: |
| Bottle fillers: |
| Automated
(including bottle rinsers/washers, cappers, capsule applicators and
foilers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Printing: |
| Newspaper printing assets: |
| Ancillary assets: |
| Automated
guided vehicles (AGVs) (including laser guided vehicles and track
mounted automated vehicles) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanker filling assets: |
| Automated dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Automated packing machines | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| Inspection assets: |
| Automotive
laminated glass product inspection assets (including automated
distortion checking assets and conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Post-processing
assets used in automotive laminated glass production and toughened
glass production processes: |
| Automated back window soldering units | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Cutting tables: |
| Automated cutting and break-out tables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Glass handling and storage assets: |
| Automated
loaders and unloaders (used with automated cutting tables, laminating
lines, toughening lines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Automated trowel machines (incorporating crane and trowel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Concrete distribution stations: |
| Distributors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Flying buckets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Curing chambers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Laser beam alignment systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallet cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pallet receivable stands (excluding pallet vibrating stands) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pallet transport systems: |
| Pallet
drive mechanisms (incorporating drive units, motors, sensors and
wheels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Track work | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Transversals (including continuous transfer wagons) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallet vibrating stands | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rack feeders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutter cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutter transporting assets (including automated roller conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutters | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Turning machines (including flippers and tilting assets) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Automated guided vehicles (AGVs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Steel coil and steel sheet handling assets: |
| Automated guided vehicles (AGVs) (used in blank/stamped parts handling) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Coding
assets (including automated ink or spray jet coders and automated pin
coding stamping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Nut runner assets: |
| Automated
nut runner and fastening systems (incorporating cables and controllers,
and including bolt torquing robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Lensmeters: |
| Automated | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Automated storage and retrieval machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Television broadcasting: |
| Automated tape library systems (incorporating robotic controls and tape drives) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cash handling assets: |
| Teller
cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist
units (TAUs) and automated teller safes (ATSs) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Automated cell counters | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Automated colony pickers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Automated ankle brachial pressure index (ABPI) measurement devices | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Automated external defibrillators (AEDs) - see Table B |
| Optometry and optical dispensing: |
| Optical assets: |
| Colour vision testers (automated) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Keratometers (Ophthalmometers): |
| Automated | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Refractometers (automated) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Visual acuity testing assets: |
| Automated vision testers | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Visual acuity chart projectors (automated) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Visual field testing assets (perimeters) - automated | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Child care services: |
| Support assets: |
| Automated external defibrillators (AEDs) - see Table B Automated external defibrillators (AEDs) |