| 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 |