| MANUFACTURING: |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| CNC controlled edgers and grinders | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| CNC controlled scorers and cutters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Inspection assets: |
| Automotive
laminated glass product inspection assets (including automated
distortion checking assets and conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Automotive
toughened glass product inspection assets (including thermal imaging
testing assets) | 10 years | 20.00% | 10.00% | 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 |
| Others
(including conveyor handling assets, encapsulation presses, hot melt
adhesive applicators, robots and tooling) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| 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 |
| Automatic transmission flush and fill machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake disc and drum grinding lathes: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake fluid testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake shoe riveters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake system flushers | 5 years | 40.00% | 20.00% | 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 |
| Continuous diesel engine particulate testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Cooling system flushers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Decelerometer brake testers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Diagnostic assets: |
| Diagnostic and roller dynamometers, performance and emissions testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Engine analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Electrical test benches | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel injection pump test benches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oscilloscopes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Scan tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Diesel engine emission testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Drill presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Drive-on plate brake, steering and suspension testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drive-on shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dual wheel removers | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Engine cranes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Exhaust gas analysers for petrol engines: |
| Computer operated | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Exhaust stands | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Flywheel grinders | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Headlight testers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Jacks: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Transmission jacks: |
| Used for car and light truck repairs | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vehicle positioning jacks | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Lathes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Measuring assets: |
| Micrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Noise level meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Distribution lines: |
| Polyethylene (PE) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reels: |
| Plastic | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Oil filter crushers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Parts cleaners and washers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pipe and tube saws and cutters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Power steering flushing systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pressure washers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Sand blasters | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Spring compressors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Stillages | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Truck brake imbalance testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre conveyors: |
| Horizontal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Tyre fitting machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre inflation cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vehicle service and inspection lane assets: |
| Control consoles | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Floor unit assets: |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Roller brake testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Side slip testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Speedometer tester | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Suspension play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle special tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Waste oil evacuators | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Welders: |
| Electric | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Oxy-acetylene | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wheel alignment machines | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Wheel balancing machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel balancing plates, flanges and finger adaptors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel lifters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Work platform ladders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Activation
and entry station assets (including bay controllers, pay station assets
and bank note change machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| 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 |
| Detailing assets: |
| Steam cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vacuum cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hand and self serve car wash assets: |
| Ceiling and wall booms | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Large vehicle wash assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Side brush cleaning system assets | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Support assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| 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 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Water treatment assets: |
| Filter system assets (including reverse osmosis) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Vending machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Smash repair assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Dust extraction systems: |
| Metal arms | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Stationary vacuum dust collection units | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Frame straightening assets: |
| Aligning benches | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chassis measuring assets: |
| Computerised | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Infrared paint dryers: |
| Heating arches | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Sanders | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spectrophotometers | 4 years | 50.00% | 25.00% | 1 Jul 2009 |
| Spray bake ovens | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Waste water filtering system assets: |
| Oil and water separators | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Water pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2009 |