| MINING: |
| Coal mining: |
| Coal preparation assets: |
| Jigs and heavy medium baths | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Iron ore mining: |
| Mineral dressing assets: |
| Dense medium separation assets (including baths and drums) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| MANUFACTURING: |
| Rigid and semi-rigid polymer product manufacturing: |
| Water baths/tanks, spray tanks, vacuum cooling | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Float baths | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Iron smelting and steel manufacturing: |
| Tin-plating mill assets: |
| Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Electro plating baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Bathroom assets: |
| Spa bath pumps | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Bathroom assets: |
| Spa bath pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Sonicators (including water bath sonicators and sonicators with probes) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water baths (including refrigerated and shaking water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Water baths (including ultrasonic water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Water baths | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Sterilisation and autoclave processing assets: |
| Ultrasonic cleaners and baths | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Shower trolleys/mobile baths | 8 years | 25.00% | 12.50% | 1 Jul 2019 |