| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Harvesting assets: |
| Bed lifters and diggers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Barn fed dairy farms: |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Cleaning and pre-cleaning assets: |
| Flat bed | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Hydraulic classifiers and teetered bed separators | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Drying assets: |
| Generally (including flash and fluid bed dryers and fluid bed heaters) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for dairy powder manufacturing: |
| Dryers (including fluid bed and spray) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Ready-to-eat
cereal manufacturing assets (including extruded, co-extruded, flaked
and puffed cereal manufacturing assets): |
| Dryers: |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Clarification and de-colourising assets: |
| Deep bed filters | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Washers
and brushers (including barrel washers, flat bed brushers, polishers
and pre-cleaner wet hopper washers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Fluid bed coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Fluid bed dryers | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Cement manufacturing: |
| Drying assets: |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Coil box and crop shear assets: |
| Transfer bed oxy cutting stations | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Plate mill assets: |
| Rope driven cooling transfer bed | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking
beam cooling beds (incorporating carry on section, carry off section,
moving (walking) section, chain drives and hydraulics) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Transfer beds | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Walking beam cooling beds and run out tables | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Walking beam cooling beds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Activated carbon packed bed filters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Transfer systems (incorporating flat bed transfer table) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Bore water treatment assets: |
| Drying beds | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Bed mattresses | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Beds: |
| Generally (including ensembles) | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Foldout and rollaway beds (excluding sofas) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Bed spreads, blankets and quilts | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Handling assets: |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Flat bed and rear projection film viewers | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Hospital furniture: |
| Beds: |
| Electronic | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Mechanical | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| General practice medical services: |
| Medical examination beds (adjustable/electric) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Beds: |
| Electronic (including hi-lo and lo-lo beds) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Child care services: |
| Furniture used by children, freestanding: |
| Age
specific (including cots, changing tables, floor sleeping mattresses,
high and low feeding chairs, and stackable beds) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Massage and treatments beds: |
| Dry hydrotherapy (including flotation) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Electronic | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Non electronic (including folding) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |