| AGRICULTURE, FORESTRY AND FISHING: |
| Vegetable growing (outdoors) and sugar cane growing: |
| Harvesting assets: |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Aquaculture: |
| Feeders (including belt, pendulum, scatter and blower) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Tubulators/Mobile belt conveyors/Belt shifters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Materials handling assets: |
| Belt magnets, samplers, metal detectors and analysers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Feeders: |
| Generally (including apron and belt) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Mineral dressing assets: |
| Magnetic separation assets (including cross belt, drum and disc types) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Filtration assets (including belt, drum and vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Infrastructure support assets: |
| Analysers, belt magnets, grinding mills, metal detectors and samplers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Materials handling assets: |
| Feeders: |
| Generally (including apron and belt feeders) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Magnetic
separation assets (including belt and drum separators, electromagnetic
separators, induced roll and rare earth magnetic separators and wet high
intensity magnets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cold storage assets: |
| Carton conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Packaging assets: |
| Transfer belt conveyors (incorporating belts, drive motors and supporting structures) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Offal processing assets: |
| Offal
transfer conveyors (incorporating belts, drives, motors and supporting
structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sheep restrainers (incorporating belts, pulleys, drives and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste belt conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste water assets: |
| Belt filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Fruit sizing assets (including sizing belts/heads and sorting tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Support assets: |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Conveyors (including belt, chain, drag, screw) | 15 years | 13.33% | 6.67% | 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: |
| Others (including belt and coating dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Product and raw material receiving and handling assets: |
| Conveyors (including belt, bucket, roller and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Power generation assets: |
| Ash filters (including rotary and horizontal belt vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Panning assets: |
| Belt panners | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Screw and weigh belt feeders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Material
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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): |
| Ancillary and support assets: |
| Conveyors
(including auger conveyors, belt conveyors, bucket elevators, flume
conveyors roller conveyors, web conveyors etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Sampling assets: |
| Sieve tables and picking belt decks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Tea processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
vibratory conveyors, structures, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Conveyors (including elevators, conveyors and belts) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Plywood and veneer manufacturing: |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Conveyors
(including belt conveyors, belt stacker conveyors, bucket elevators and
screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plasterboard/cornice plant assets: |
| Forming line assets (including belt conveyors and roller conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Lime
kiln discharge conveyors (incorporating structures, belts, pulleys,
motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Materials handling assets: |
| Furnace
charging conveyor systems (incorporating structures, belts, gearboxes
and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Hot strip mill assets: |
| Skin pass mill assets: |
| Tension reels and belt wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pellet making assets: |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors): |
| Conveyors to and from balling drums | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Filter cake conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finished pellet conveyor | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Materials handling assets: |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Materials handling assets: |
| Belt weighers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Machining/finishing assets: |
| Linishing belt machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Conveyors: |
| Gravity
feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Conveyors: |
| Gravity feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor standalone conveyors (including belt conveyors, infeed and
outfeed conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Stationary machines: |
| Sanders
(including belt sanders, drum sanders, edge sanders, spindle sanders
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge dewatering assets: |
| Belt presses | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Conveyors and conveyor systems: |
| Conveyors
generally ((incorporating belt, drive, motors and supporting structure)
including walking floor conveyors) | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Intermodal facilities: |
| Receival station assets (including belt feeder, hopper and tippler) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Transportation systems (incorporating drives and belts) | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Baggage handling assets: |
| Baggage
outbound conveyor systems (incorporating belts, diverters, gearboxes,
motors, ploughs, rollers, structures and tag readers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Baggage
reclaim conveyor systems (incorporating belts, gearboxes, motors,
rollers and structures) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Walking belts | 3 years | 66.67% | 33.33% | 1 Jul 2019 |