| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Centrifuges | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Centrifuges | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mineral sand mining: |
| Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Fluid assets (including centrifuges, pumps and shear units) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Decanters/centrifuges | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Slaughter floor assets: |
| Offal processing assets: |
| Tripe cookers/centrifuges | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Concentrates and syrup assets (including centrifuges, decanters and syrupers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Centrifuges, decanters and separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Centrifuges | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Cellaring assets: |
| Centrifuges | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Separation/filtration assets: |
| Centrifuges | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Laboratory assets: |
| Other
laboratory equipment (including autoclaves, centrifuges, drying ovens,
fume cupboards and UV sterilisers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Laboratory assets: |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Centrifuges | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge dewatering assets: |
| Centrifuges | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Centrifuges: |
| Bench top centrifuges | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Others | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Gravity separation assets (including centrifuges and cyclones) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Veterinary services: |
| Veterinarians' assets: |
| Pathology assets: |
| Centrifuges | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Pathologists' assets: |
| Centrifuges | 5 years | 40.00% | 20.00% | 1 Jan 2002 |