| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Automatic calf feeders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cattle handling assets: |
| 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 |
| Cattle crushes (including automatic) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Teat spraying systems: |
| Automatic | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Clean up assets: |
| Milk line washing systems: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Feed milling and handling assets: |
| Feeding systems: |
| Automatic | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Milking and milk handling assets: |
| Automatic cluster removers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Automatic feeding systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic footbaths | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Packaging assets: |
| Automatic carton erecting and lidding machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Head cutters and droppers: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Deboning area assets: |
| Automatic deboners | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Automatic pan storage units | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Automatic product handling assets (including basket loaders and basket stackers) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Rail bin automatic coupling/de-coupling devices | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Quality control assets: |
| Automatic web inspection systems | 6 years | 33.33% | 16.67% | 1 Jul 2006 |
| Screen printing assets: |
| Press assets: |
| Screen printing presses: |
| Automatic
presses (including in-line multicolour presses) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Others
(including manual, semi-automatic and three quarter automatic carousel,
flatbed and rotary screen printing presses) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Screen reclamation assets: |
| Screen washers (automatic) | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Printing support services: |
| Pre-press trade services assets: |
| Plate punch benders: |
| Automatic (optical) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanker filling assets: |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Welding assets: |
| Automatic stud well bowl feeder units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Aircraft manufacturing and repair services: |
| Metal working precision machines (including automatic lathes, milling machines, jig borers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Other heavy and civil engineering construction: |
| Automatic welding machines (used at sea in construction of submarine pipelines) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Motor vehicle tyre or tube retailing: |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Fuel retailing: |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Convenience store assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG assets: |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Automatic entrance swing gates | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Packaging assets: |
| Automatic
labelling wrappers, modified atmosphere packaging (MAP) and vacuum
chamber packaging machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Other store-based retailing: |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Door
controls and motor drive systems for automatic sliding doors and
revolving doors (incorporating chains, controls, motors and sensors, but
excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring computer systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Signalling assets (including automatic points) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Trackwork (incorporating track drainage): |
| Points (excluding automatic points) and crossings | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Window shutters, automatic: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Outdoor assets: |
| Automatic garage doors: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Non-residential property operators: |
| Commercial office building assets: |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Automatic optical levels (dumpy levels) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Veterinary services: |
| Veterinarians' assets: |
| X-ray assets (excluding direct radiography assets): |
| X-ray processors - automatic | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Optometry and optical dispensing: |
| Optical assets: |
| Automatic refractometers/keratometers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Automatic transmission flush and fill machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Automatic car wash assets (including rollover and tunnel washes): |
| Friction washer system assets (including gantry, rails and arches and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Touch
free pressure washer system assets (including gantry, rails and arches
and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Flatwork processing assets (including automatic pickers, feeders, folders and stackers) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Presses (including flat, utility and scissor legger presses): |
| Air operated, semi automatic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Photographic film processing: |
| Framing assets: |
| Automatic measuring stops | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Printing assets: |
| Heat presses: |
| Automatic, manual, mug and multipurpose | 4 years | 50.00% | 25.00% | 1 Jul 2017 |