| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Seeding and fertilizing assets: |
| Planters
(including bar, box, combined seeders, precision planters and row crop
planters) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Pruning assets: |
| Mechanical
pruning assets (including cutter bars and cane strippers, but excluding
vine leaf removers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Sheep farming: |
| Weigh bars, weigh indicators and weigh platforms | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle handling assets: |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Pig farming: |
| Weigh bars, weigh indicators and weigh platforms | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| MINING: |
| Materials handling assets: |
| Grizzly bars and scalpers | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Grizzly bars and scalpers | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Bar code label printers | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Bar code readers | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Baked
cereal bar product manufacturing assets - see Table A Bakery product
manufacturing (11710 to 11740) |
| Cold formed and nut based cereal bar manufacturing assets: |
| Cooling tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Enrobers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2008 |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slab formers (sheeters) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slitters | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Spreaders | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Syrup cookers and kettles (including fire cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tempering machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Clothing manufacturing: |
| Sewing machines: |
| General (including bar tack, binding, feed off the arm, single folder, two-needle, underwire) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Controlled tempering quenching cars | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cut to length machines | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Furnace charging skids | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Shears (incorporating motors and drives) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Stacker/bundlers | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| Straighteners | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking beam cooling beds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking
beam, natural gas furnaces (incorporating structure, refractories,
walking beam floors, furnace hydraulic systems, and charge and discharge
doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Strand assets: |
| Spike
roll crushers (incorporating bogey flex, electric motors, primary
gearboxes, fluid couplings, grillage bars and crash decks) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Steel strip metallic coating assets: |
| Quench systems (incorporating rolls, spray bars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Lifting assets: |
| Spreader bars | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Spreader bars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Tow bars | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| CONSTRUCTION: |
| Bending machines (bar, angle or rod) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| WHOLESALE TRADE: |
| Livestock scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Accommodation
providers who operate a pub, tavern, bar, cafe, restaurant or club
within their premises should use the effective life determinations shown
for cafes, restaurants, takeaway food services, pubs, taverns, bars and
clubs (hospitality) (45110 to 45302) for assets used in that business |
| Guestroom assets: |
| Kitchen assets: |
| Bar refrigerators | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Bars, freestanding (including drink service counters and wet bars) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Counters for customer service, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Dishwasher machines | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Drink blenders | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Electronic spirits dispensers | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Floor coverings, removable without damage: |
| Carpet | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Rubber safety mats | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cookware, handheld (including frypans, pans, pots, trays and woks) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Crockery, cutlery and glassware | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Preparation benches, freestanding | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Wok burners, large commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, freestanding, for customer use: |
| In drinking areas of pubs, bars, clubs | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| In dining areas | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Glassware | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Glass washer machines | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Kitchen exhaust fans | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Menu boards | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| Poker/gaming assets - see Table A Casino operations (92010) |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Postal delivery services: |
| Letter
sorting assets (including bar code sorters, culler facer cancellers and
multiline optical character readers) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Vehicle service and inspection lane assets: |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |