| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Harvesting assets: |
| Chaser bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Field bins | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Seeding and fertilizing assets: |
| Seed and fertilizer bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Nursery and floriculture production: |
| General assets: |
| Bins and pallets | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Harvesting assets: |
| Cane haul out bins | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Harvesting assets: |
| Trailers (including grape chaser bins) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Beef cattle farming: |
| Feed bins (including hay racks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Grain processing assets: |
| Steam flaking surge bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos and bins used for storing dry grain: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Steel | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Aquaculture: |
| Bins and crates | 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: |
| Chaser bins | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Field bins | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Materials handling assets: |
| Bins, chutes, hoppers, bunkers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Coal mining: |
| Materials handling assets: |
| Bins, chutes, hoppers, silos and storage bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Construction material mining: |
| Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Dump and product bins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rendering plant: |
| Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Slaughter floor assets: |
| Offal processing assets: |
| Offal bins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bin and tray washers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Bin lifters and tippers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Bins: |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bin and drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Bins generally: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Lifting and handling assets: |
| Lifters (including small bin, box, drum, roll and vacuum lifters) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Assets for dairy powder manufacturing: |
| Powder bins | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Packaging assets: |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Product and raw material handling assets: |
| Bins | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Bins, cages and hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Support assets: |
| Bin tippers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Receiving and storage assets: |
| Bins and containers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Bin washers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Product and raw material receiving and handling assets: |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Others (including plastic and fibreglass) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tipping stations (tote bin dumpers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Rail bins | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rail bin automatic coupling/de-coupling devices | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Road bins | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Rail
assets (excluding cane bin assets) - see Table A Rail freight and
passenger transport services (47100 to 47200) |
| Cane juice filtration and clarification assets: |
| Lime and mud storage bins | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Power generation assets: |
| Bagasse handling assets: |
| Bagasse
bins (incorporating stacking and reclaim systems) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar drying and storage assets: |
| Sugar storage bins and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Storage bins | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Bins (including tippers and raw material bins) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Bins (including mash, outloading, surge, supply and raw material bins) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Storage bins | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support assets: |
| Feed delivery bins | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Bins and hoppers (including gravity bins and holding bins) | 20 years | 10.00% | 5.00% | 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): |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Others (including plastic and fibreglass) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Potato storage assets: |
| Potato pilers (bin pilers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tippers
and unloaders (including bin tippers and unloaders, bulker bag
unloaders and tote tippers and unloaders) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Peanut processing assets: |
| Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tea processing assets: |
| Bins (including receiving and refrigerated) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Bin tippers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Ice storage bins, feed bins and rake bins | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Grape bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| J Bins | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Sorter and trimming line plant: |
| Vertical bin sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Storage assets (including bins and trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Load out bins/silos | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Intermediate
bulk containers, bins and vessels (including instruments, pipes, pumps
and valves) used to hold and transfer formulations during various stages
of production | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Bins | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Batch house assets: |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Hoppers, bins and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Bins | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Bins (including weigh bins, but excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Volumetric concrete batching trucks: |
| Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Batching and mixing assets: |
| Bins (excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Bins | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Concrete manufacturing assets: |
| Bins (excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Bins | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Materials handling assets: |
| Furnace charging bins | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Materials handling assets: |
| Bins (including furnace coke, dust disposal bins) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Pellet making assets: |
| Materials handling assets: |
| Flux bins | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Materials handling assets: |
| Mould powder bins | 23 years | 8.70% | 4.35% | 1 Jul 2010 |
| Sinter making assets: |
| Materials handling assets: |
| Bins: |
| Coke bins | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore bins | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Sinter bins | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Bauxite crushing and handling assets: |
| Train loading assets (including conveyors, product bins and towers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Scrap chopper bins and carriages | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Stillages, storage bins tote boxes and trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Stillages, storage bins, tote boxes and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Bins: |
| Domestic mobile bins (plastic) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Industrial mobile rubbish bins (metal) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Industrial mobile rubbish bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Metal skips for hire | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Roll-on roll-off containers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stationary and portable compactor bins | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Bin delivery vehicle cranes/bin and skip lifters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Produce assets: |
| Produce bins | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Support and other assets: |
| Bin lifters | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Housekeeping assets (including bins, buckets, floor signs and toilet brushes) | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Laundry assets used by hotel/motel operators: |
| Linen bins | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Land based facilities: |
| Conveyor
systems (incorporating chutes, gravity take-up assemblies, headframes,
structures, surge bins, transfer towers and weigh towers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Trolleys, freight barrows, cages and bins | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Garbage bins | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Bins | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Support assets: |
| Trolleys and bins: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |