| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Seeding and fertilizing assets: |
| Planters
(including bar, box, combined seeders, precision planters and row crop
planters) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| 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 |
| Dairy cattle farming: |
| Robotic milking system assets: |
| Automated milking systems: |
| Single box and multi box | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MINING: |
| Other mining support services: |
| Mineral mining support services: |
| Blasting assets: |
| Explosive boxes | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Knocking boxes (incorporating head restrainers) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Lifters (including small bin, box, drum, roll and vacuum lifters) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Packaging assets: |
| Cartoning
assets (including carton and case erecting, packing and closing
machines, and carton and box sealers/tapers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Packaging assets: |
| Box sealers (including taping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Packaging
assets (including accumulators, bag closers, bread baggers, box and
carton making machines, finished product check weighers, flow wrappers,
metal detectors, robotic pick and place assets and shrink wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Mobile ice boxes | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Packaging assets: |
| Filling and sealing assets: |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Box and carton making assets (including box converting assets and corrugators) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Paper machine assets: |
| Wet end assets (including forming section, head box and press section) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Printing: |
| Flexographic printing assets: |
| Printing assets: |
| Die
cutters, flexo/folder/gluers (see Table A Pulp, paper and converted
paper product manufacturing (15100, 15210, 15220 and 15290), box and
carton making assets) |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Dry ice manufacturing assets: |
| Dry ice shipping boxes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Support assets: |
| Fire control and alarm systems: |
| Fire
fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Box feeders | 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: |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Coil box and crop shear assets: |
| Coil boxes (incorporating side guard drives and transfer mechanism assemblies) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Coil box shear and scale breakers | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shears (incorporating assemblies and main drive motors) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shear maintenance jigs and pinch rolls | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Transfer bed oxy cutting stations | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Finishing mill assets: |
| Finishing
mills (incorporating mill stands, side guides, strippers, screw downs,
drive shafts, pinion boxes, main drive motors, transformers, loopers,
grease systems, oil circulation systems, and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| De-scaling
boxes (incorporating sprays, mechanicals, control valves pipe work
after isolation valves, de-scaling box table rolls, tables, chains,
covers, side guides and covers) | 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 boxes | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| 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 |
| WHOLESALE TRADE: |
| Packaging assets: |
| Carton sealers and box taping machines | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Deli Assets: |
| Hot food display assets (including bain marie, hot boxes and pie warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| 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): |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Postal services: |
| Postal delivery services: |
| Letter boxes (bulk private) | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Post boxes (street type) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera lens accessories: |
| Image stabilisers, matte boxes, and teleprompters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Television broadcasting: |
| Camera lens accessories (including adapters, filters, matte boxes and stabilisers) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Dental services: |
| Dentists' assets: |
| Dental x-ray assets: |
| Conventional
x-ray film systems (incorporating control boxes, swing arms and x-ray
heads, but excluding orthopantomogram (OPG) systems) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Hot
food display and warming assets (including bain marie, banquet units,
buffet units, hot boxes, plate warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Child care services: |
| Play area assets: |
| Furniture, freestanding (including tables, seating and toy storage boxes) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Juke boxes (CD) | 10 years | 20.00% | 10.00% | 1 Jul 2001 |