| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Environmental control assets: |
| Boilers (including piping) | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| General assets: |
| Pasteurisation assets: |
| Steam boilers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Mushroom growing: |
| Boilers (used for humidification and pasteurisation) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry hatcheries: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Water assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Boilers - see Table B Boilers |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Boilers - see Table B Boilers |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Support assets: |
| Boilers (packaged type only) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Pre-conditioning and extrusion assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Boiler house assets | 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): |
| Ancillary and support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tea processing assets: |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Spirit manufacturing: |
| Support assets: |
| Water heating assets: |
| Boilers - see Table B Boilers |
| Water heaters (including small steam boilers [up to 500KW]) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Boilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Clothing manufacturing: |
| Gas boilers (steam) | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Pressing equipment (including ironing tables and steam boilers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Reconstituted wood product manufacturing: |
| Heat plant and boiler assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Pulp process assets: |
| Major
assets (including bleaching towers, digesters, electrostatic
precipitators, evaporators, lime kilns, pulp baling lines, recovery
boilers, and strippers) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Heat exchangers: |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Boiler assets: |
| Boilers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Deaerators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Economisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Steam drums | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pumps: |
| Boiler feedwater and cooling water pumps | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Heat exchangers: |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Boilers - see Table B Boilers |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Support assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Boilers (including steam generators) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Curing assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Band saws | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Coil holders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Curving rollers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Drilling machines (including bench and radial drills) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Gang and turret punching machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hoists: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hydraulic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hooks (including c-hooks and slinger hooks) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Pallet jacks | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Plate grabs | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Riveting machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shears: |
| Hand-held type | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Guillotine type | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spreader bars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Salvage machinery: |
| Boilers, vertical | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Pumps: |
| Duplex boiler feed | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Non-residential property operators: |
| Commercial office building assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Boiler pumps | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Boilers - see Table B Boilers |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Plant room assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |