| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry hatcheries: |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| MANUFACTURING: |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Autoclaves (incorporating rails) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Chargers (including traversers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trackwork | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolley
chain hauling systems (incorporating chains, gearboxes, motors and
tappets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolley transfer platforms (including transversals) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolleys (including trucks) used inside and outside autoclaves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Trolleys (including trucks) used only outside autoclaves | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tunnels (including steamers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Finishing line and packaging assets: |
| Applicators (including coating and sealing applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Machining assets (including sanding and trimming assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| General assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dust collection assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Stackers/unstackers (including pilers/unpilers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel templates | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Manufacturing, trimming and pressing assets: |
| Cranes (used to load boards into presses and unload boards from presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Guillotines | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hatschek machines (including tub machines) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Scrap return assets (including pulpers and shredders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trimmers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage, preparation and mixing assets: |
| Ball mills | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Batching
vessels (including feeding vessels) (excluding silica thickener
vessels) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Classifiers (including cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hydropulpers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Refiners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Slitting head building stations (incorporating rotating rigs) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Generally
(including air conditioning assets, air cooling assets, fencing
(removable), fire control and alarm assets, power supply assets) - use
any applicable determination in Table B |
| Steelwork
structures (including access and storage platforms, bollards, ladders
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other transport equipment manufacturing n.e.c.: |
| Motorcycle building plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power station civil and structural works: |
| Power station buildings, to the extent that they form an integral part of plant | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Terminal building assets: |
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Security
scanning assets (including explosive detection systems, hand-held and
walk through detectors, and x-ray screening systems) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) |
| Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Cash handling assets: |
| Coin cabinets, secure coin storage units and coin trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Coin counters and sorters, and coin deposit machines (CDMs) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Note counters and sorters | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Teller
cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist
units (TAUs) and automated teller safes (ATSs) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Weighing machines (such as coin scales, digital weighing machines, and note scales) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets |
| Safes: |
| Safes (portable) | 40 years | 5.00% | 2.50% | 1 Jul 2019 |
| Strongroom door and frame | 100 years | 2.00% | 1.00% | 1 Jan 2001 |
| Teller safes, counter safes and teller time-delay safes | 25 years | 8.00% | 4.00% | 1 Jul 2019 |
| Vaults (demountable or portable) and demountable strongrooms | 100 years | 2.00% | 1.00% | 1 Jul 2019 |
| Security assets: |
| Anti-jump barriers (cables or partitions) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Ballistic
and blast resistant screens and barriers (including fixed and rising
types) not forming part of the building - see Table B Security and
monitoring assets |
| Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs |
| 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 |
| Building maintenance units | 35 years | 5.71% | 2.86% | 1 Jul 2005 |
| Carpets | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Power supply assets: |
| Emergency or standby: |
| Generator assets: |
| Acoustic hoods and canopies | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Generators
(incorporating attached engine management and generator monitoring
instruments) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Power management units | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Lighting control systems (microprocessor based) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Uninterruptible power supply (UPS) systems: |
| Line interactive types | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| On line double conversion types | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Window blinds | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: |
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other (including walk behind and self-contained carpet extractors) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Polishing,
carpet cleaning and floor stripping assets (including floor polishers,
burnishers, rotary scrubbers, encapsulation machines and floor
strippers): |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Pressure washers: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Trailer or truck mounted | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Scrubbers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Steam cleaners for sanitising floor and surfaces | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Sweepers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Road sweeper trucks (including sweepers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on or stand on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |