| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Chemical and flammable storage cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Assets for ice cream manufacturing: |
| Freezing assets: |
| Blast
freezers and freezer tunnels/hardening tunnels (excluding cabinet style
self-contained blast freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cabinet style self-contained blast freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Control system assets: |
| Control cabinets and switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Control system assets: |
| Control cabinets and switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Support assets: |
| Control
system assets (including control cabinets and switchgear,
instrumentation, programmable logic controllers (PLCs) and variable
speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Display merchandisers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Hydraulic lift trailers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Mobile ice boxes | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Electrical and Process control systems: |
| Control cabinets, switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs) and variable
speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs), switchgear
and variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Control system assets: |
| Control
cabinets and panels, program logic controllers (PLCs), switchgear and
variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Raw material storage and dispensing assets: |
| Laminar flow benches and biohazard cabinets | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Control
system assets (including control cabinets and panels, programmable
logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Control
system assets - see Table B Control systems and control system assets
(including control cabinets and panels, instruments, programmable logic
controllers (PLCs), sensors, switchgear telemetry and variable speed
drives (VSDs)) |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Fuel retailing: |
| Convenience store assets: |
| Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Refrigerated cabinets and freezers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG assets: |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery
display assets, non-refrigerated (including freestanding display
cabinets, cases, racks, shelves and stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Refrigeration and freezing assets: |
| Freezers
and refrigerators generally (including refrigeration cabinets and
cases, standalone chillers, standalone freezers and standalone
refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support and other assets: |
| Cigarette cabinets, free standing | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cash handling assets: |
| Coin cabinets, secure coin storage units and coin trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Biological safety cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Dust cabinet (including extracted workstations) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Hospital furniture: |
| Bedside
cabinets/lockers, carts and poles, blanket warming cabinets, blood
warming cabinets, medical refrigerators and overbed tables | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Sterilisation and autoclave processing assets: |
| Drying cabinets | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Bedside cabinets, lockers and overbed tables | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| 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: |
| Convertible video games/simulators (cabinet) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Sterilisation processing assets (including autoclaves and hot towel cabinets) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Laundry and dry cleaning services: |
| Drying assets: |
| Tunnel dryers and garment finishers (including steam cabinets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |