AGRICULTURE, FORESTRY AND FISHING: |
Mushroom growing: |
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
Fruit and tree nut growing: |
Coffee, olive and tree nut growing assets: |
Cleaning and mulching assets: |
Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
Aquaculture: |
Aeration assets: |
Remote
or indirect supply systems (incorporating blowers, diaphragm pumps,
diffusers, upwellers and pipelines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
Feeders (including belt, pendulum, scatter and blower) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
MINING: |
Iron ore mining: |
Infrastructure support assets: |
Blowers, high pressure | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
Mineral sand mining: |
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
MANUFACTURING: |
Dairy product manufacturing: |
Assets for dairy powder manufacturing: |
Blowers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
Fruit and vegetable processing: |
Fruit juice and fruit juice drink manufacturing assets: |
Filling and sealing assets: |
Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
Grain mill product manufacturing: |
Flour milling assets: |
Grain cleaning, milling and refining assets: |
Extraction and evaporation assets: |
Blowers, fans and evaporative coolers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
Malt manufacturing assets: |
Germination assets: |
Aeration blowers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
Waste water treatment assets: |
Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
Rice milling assets: |
Grain cleaning, milling and refining assets: |
Extraction
and evaporation assets (including blowers, dust collectors, dryers,
fans) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
Cereal and pasta product manufacturing: |
Ancillary assets: |
Blowers and fans: |
Generally | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
Used in materials handling | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
Bakery product manufacturing: |
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
Storage, feeding and ingredient handling assets: |
Blowers, flour sifters and grain soak systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Bakery product manufacturing (non-factory based): |
Sugar milling assets: |
Support assets: |
Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Sugar refining assets: |
Support assets: |
Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Prepared animal and bird feed manufacturing: |
Pet food manufacturing assets: |
Wet process assets: |
Blowers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Prepared animal and bird feed manufacturing assets generally: |
Raw material receiving, storage and handling assets: |
Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
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): |
Ancillary and support assets: |
Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Waste water treatment assets: |
Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Tea processing assets: |
Support assets: |
Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Soft drink, cordial and syrup manufacturing: |
Packaging assets: |
Filling and sealing assets: |
Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
Support assets: |
Waste water treatment assets: |
Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
Beer manufacturing (except non-alcoholic beer): |
Support assets: |
Waste water treatment assets: |
Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
Wine and other alcoholic beverage manufacturing: |
Support assets: |
Waste water treatment assets: |
Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
Pulp, paper and converted paper product manufacturing: |
Pulp and paper mill assets: |
Auxiliary
assets (including agitators, blowers/fans conveyors, heat exchangers
and condensers, pipes and pumps) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Petroleum refining: |
Oil refinery assets: |
Assets used in other processes: |
Fans/blowers | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
Industrial gas manufacturing: |
Support and other assets: |
Customer installations assets: |
Blowers and compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Basic organic chemical manufacturing: |
Ethanol manufacturing assets: |
Stillage assets: |
Distillers grain assets: |
Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Support and other assets: |
Blowers and fans | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Basic inorganic chemical manufacturing: |
Ammonia manufacturing assets: |
Blowers and compressors (incorporating drives) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
Support assets: |
Blowers and fans (generally) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Ammonium nitrate manufacturing assets: |
Ammonium nitrate prill manufacturing assets: |
Prill tower blowers and fans | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Human pharmaceutical and medicinal product manufacturing: |
Packaging assets: |
Bottle and vial inverters and blowers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
Polymer film and sheet packaging material manufacturing: |
Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Paint and coatings manufacturing: |
Paint and coatings manufacturing assets: |
Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Glass and glass product manufacturing: |
Container glass and flat (float) glass manufacturing assets: |
Ancillary assets: |
Blowers and fans | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
Plaster product manufacturing: |
Plasterboard and cornice manufacturing assets: |
General: |
Dust
collection assets (including bag dust collectors, blowers, cyclones and
fans) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Fans/blowers (excluding blowers used with hot pits) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Plaster milling assets: |
Hot pits: |
Blowers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Iron smelting and steel manufacturing: |
Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
Materials handling assets: |
Air blowers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
Pneumatic air tube systems (incorporating blower units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
Hot strip mill assets: |
Walking beam furnace assets: |
Dilution blowers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
Non-ferrous metal casting: |
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
Sand casting assets: |
Core making machines (core blowers) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
Water supply: |
Assets used in water supply: |
Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
Water treatment assets: |
Bore water treatment assets: |
Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
Sewerage and drainage services: |
Sewage treatment assets: |
Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
Treatment assets: |
Secondary treatment assets: |
Biological nutrient removal (BNR) assets: |
Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
Sludge aerators and blowers | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
Tertiary treatment assets: |
Backwash air blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
Waste treatment and disposal services: |
Transfer stations and landfill operation assets: |
Gas capture assets: |
Flare
skid assets generally (including blowers, monitoring systems and flame
arresters, but excluding flare stacks) | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
TRANSPORT, POSTAL AND WAREHOUSING: |
Other transport n.e.c.: |
Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
Snow grooming assets (including free groomers, snow blowers and winches) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
RENTAL, HIRING AND REAL ESTATE SERVICES: |
Residential property operators: |
Outdoor assets: |
Spas: |
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
ADMINISTRATIVE AND SUPPORT SERVICES: |
Gardening services: |
Arboriculture and gardening services: |
Blowers | 3 years | 66.67% | 33.33% | 1 Jan 2004 |