| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Robotic milking system assets: |
| Milk chillers/plate coolers/energy recovery systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Aquaculture: |
| Cooling assets (including water chillers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Oil and gas extraction: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery |
| Storage
and loading assets (including cryogenic storage tanks, jetties, loading
arms, LPG chillers and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Chiller tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chillers (incorporating pneumatic gates) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Poultry processing: |
| Chilling assets: |
| Freezers (including blast tunnels, in-line air chillers, and spiral freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Spin chillers and immersion chillers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Water chillers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Cooling assets (including chillers and coolers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Chilled
water systems generally (including chillers, condensers and cooling
towers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spirit manufacturing: |
| Support assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Fermentation assets: |
| Chillers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stillage assets: |
| Distillers grain assets: |
| Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Conversion and liquefaction assets: |
| Chillers, condensers, flash drums, receivers and separators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Chilling
systems (incorporating chillers, ducting and piping) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Chillers (volumetric air-cooled) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 |
| Supermarket and grocery stores: |
| 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 |
| 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 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Data centre cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Blast chillers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |