| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Brake hose cleaning machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Calibration assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dust and fume extraction assets: |
| Fixed
extraction systems (incorporating ducting, extraction arms etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Power
supply assets (including generators) - use any relevant determinations
made for Power supply assets in Table B |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stillages, storage bins tote boxes and trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage tanks: |
| Fuel storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Gas
storage tanks (including argon, compressed natural gas (CNG) and
nitrogen gas storage tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lubricant storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tooling: |
| Dies (for press brakes) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Jigs and fixtures | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Moulds (including fibreglass moulds) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Waste oil collection and storage assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Waste water treatment assets: |
| Meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pipework | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Separators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Weighers: |
| Fixed (weighbridges) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Assembly and body shop assets: |
| Adhesive mixing and dispensing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Alignment, positioning and verification assets: |
| Axle
and frame alignment assets (including frame presses) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Computer
and laser based contact and non- contact devices
(including 'Faro arms') | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dumpy levels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Coupling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Power tool and rivet gun power packs and rigs | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Power tools: |
| Nut runners (including cables and controllers) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Others
(including angle grinders, fastening tools, hand operated saws, rivet
guns etc) - see Table B Power tools, hand tools |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Welding assets: |
| Automatic stud well bowl feeder units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hand
held and portable spot welders (including transformers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| MIG welders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stud welding machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| TIG welders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vertical electric welders (pedestal welders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Welding reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Monorails and overhead conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Elevating
work platforms - see Table A Rental and hiring services (except real
estate) (66110 to 66400), Elevating work platforms (EWPs) |
| Forklift
trucks (including pallet jacks, pallet stackers and reach trucks) - see
Table B Forklifts |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pushers, rollers and tug units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle hoists/lifters (including column lifters and post hoists) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Paint shop assets: |
| Booths and ovens: |
| Generally
(including baking/curing ovens, paint mixing booths/rooms,
pre-treatment/sanding booths and wash down booths including cab
degreasers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Spray booths and combination spray booth baking ovens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dip
tank electro coating assets (including alkaline cleaner tanks, electro
application tanks, surface conditioner tanks and water rinse tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Infrared paint dryers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Paint proportioning assets: |
| Electronic component proportioning systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Paint tinting and colour blending machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Press shop assets: |
| Bending machines: |
| Chassis rail/frame bending machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Folders (including pan brakes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Press brakes (brake presses) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tube benders | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| CNC routing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Guillotine shears | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conventional or non-CNC lathes | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plasma cutters | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Scribing
and number stamping machines (including chassis number
scribing/stamping machines and vehicle identification number stamping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Air conditioning charging units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Brake testing units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| Electrical systems testing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Fluid filling assets: |
| Fluid
filling machines (including coolant, fuel, lubrication and power
steering fluid filling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Headlight aiming equipment | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Wheel alignment assets: |
| Wheel alignment lasers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Wheel
alignment systems (incorporating alignment machines housing computer
hardware and software, probes and sensors) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor vehicle body and trailer manufacturing: |
| Bus
vehicle body assembly assets (on supplied motor and chassis) - see
Table A Motor vehicle manufacturing (23110), bus and truck manufacturing
assets (including bus vehicle body assembling assets and truck body
manufacturing assets) |
| Truck
body manufacturing assets - see Table A Motor vehicle manufacturing
(23110), bus and truck manufacturing assets (including bus vehicle body
assembling assets and truck body manufacturing assets) |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Buses having a gross vehicle mass of more than 3.5 tonnes | 15 years | 13.33% | 6.67% | 1 Jan 2005 |