| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Cleaning and mulching assets: |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Slashers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Cleaning and mulching assets: |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Mulchers | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Cleaning and pre-cleaning assets: |
| Air screen | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Flat bed | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Screens | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Gas cleaning process assets (including electrostatic precipitators and baghouses) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Carcass cleaning systems: |
| Cutting
line sanitising systems (incorporating vacuum pumps and collection
tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Decontamination chambers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Oil and fat manufacturing: |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Extraction and evaporation assets: |
| Blowers, fans and evaporative coolers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Control
systems (dust collectors) - see Table B Control systems and control
system assets |
| Cyclones and dust collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Grain screen cleaners | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Gravity tables or separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Horizontal scourers | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Intensive dampeners | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Plan sifters | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Purifiers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Roller mills | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Rotary sieves | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Malt manufacturing assets: |
| Barley
and malt cleaning assets (including deculmers, dust extractors,
indented cylinders, magnetic cleaners, malt shakers, screeners) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Germination assets: |
| Above/below floor cleaning systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Steeping assets: |
| Above floor/below floor cleaning systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Colour sorters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| De-stoners (including aspirators) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Extraction
and evaporation assets (including blowers, dust collectors, dryers,
fans) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Flow weighers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Hullers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Length graders | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy cleaners and pre-cleaners | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy separators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Plan sifters | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Thickness grading assets (including scalpers and rotary screens) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Whiteners (including abrasive and friction whiteners) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Cleaning systems (including vacuum) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Raw material receiving, storage and handling assets: |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Cleaning assets: |
| De-stoners and gravity separators | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Pre-cleaners (intake cleaners) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Augers/conveyers and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Dust extractors | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Grain cleaning assets (including screeners, destoners and magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Malt milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Weighers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Printing: |
| Flexographic printing assets: |
| Ancillary assets: |
| Anilox roll cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Screen printing assets: |
| Screen reclamation assets: |
| Screen cleaning bays | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Cleaning
assets (including magnetic separators, screeners and sieves) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Cleaning compound manufacturing: |
| Boot and shoe polish manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Pallet cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutter cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dedusting
fans (including extraction dusting incorporating gearboxes and drives) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Fume extraction hoods | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Sinter making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Activated carbon packed bed filters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Dedusting fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrostatic precipitators and scraper chains | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Steel strip organic coating assets: |
| Chemical rinsing, cleaning and pre-treatment assets | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tin-plating mill assets: |
| Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Brake hose cleaning machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Cleaning assets (including high pressure cleaners) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Deblocking and lens cleaning machines (including ultrasonic washers) | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Vacuum extraction and cleaning assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Film cleaning machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Swimming pool assets: |
| Cleaning assets | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| 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 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Cleaning carts and trolleys - see Table B Cleaning carts and trolleys |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Horse training pool assets: |
| Cleaning assets | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Large vehicle wash assets: |
| Side brush cleaning system assets | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| 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 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 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 |
| Others (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 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable cleaners (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Dry cleaning and laundry assets: |
| Dry cleaning machines | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Washers: |
| Continuous
batch washer systems (including washers, moisture extraction units and
dryers) | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Extractors, standalone | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Drying assets: |
| Tumble dryers, standalone | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Tunnel dryers and garment finishers (including steam cabinets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Finishing assets: |
| Flatwork processing assets (including automatic pickers, feeders, folders and stackers) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Presses (including flat, utility and scissor legger presses): |
| Air operated, semi automatic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Manual | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Roller ironers | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Support assets: |
| Air vacuum units, standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Heat seal machines for labelling laundry items | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hot water systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Ironing and spotting boards and tables: |
| Vacuum operated | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Non vacuum operated | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Laundry handling assets: |
| Conveyors and garment sorting and storage systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Monorail and bag loading systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tipplers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Soap dispenser machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Trolleys and bins: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Waste water treatment and recycling system assets: |
| Filters (including carbon and sand) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Lint shakers (including circular vibratory screens) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ozone generators and UV sterilisers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |