| AGRICULTURE, FORESTRY AND FISHING: |
| Aquaculture: |
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Fishing: |
| Fishing plant: |
| Commercial
vessels and support assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| MANUFACTURING: |
| Printing: |
| Offset lithography printing presses used in commercial printing generally: |
| Heatset
webfed offset presses (incorporating integrated control systems,
coaters and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Deli Assets: |
| Juicing machines, commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Wok burners, large commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Light
commercial vehicles designed to carry a load of one tonne or greater
and having a gross vehicle mass of 3.5 tonnes or less | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| Water transport and support services: |
| Commercial vessels: |
| Canoes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Dinghies and punts (not longer than 6 metres) | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Fishing
vessels (including trawlers, long liners, seiners, fin fish boats,
pearling boats, lobster boats, aquaculture and other fishing boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Houseboats | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Inflatable boats (excluding rigid hull inflatable boats) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Jet skis | 4 years | 50.00% | 25.00% | 1 Jul 2009 |
| Kayaks | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Offshore supply and support vessels | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Passenger
vessels (including cruise vessels, skippered charter vessels, vehicle
and passenger ferries, semi submersible vessels and water taxis): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pedal boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Sail boats (not longer than 6 metres and including 'off the beach' boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Ski boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Thrill boats (including jet boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Trading ships: |
| Bulk carriers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cargo ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Container ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Roll on/roll off ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Tankers: |
| Oil and chemical | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| LNG and LPG | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Work
vessels (including barges, coastal supply boats, dredges, general work
boats, landing craft, launches, lighters, line boats, pilot boats,
runabouts and tug boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Non-residential property operators: |
| Commercial office building assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Boiler pumps | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Building maintenance units | 35 years | 5.71% | 2.86% | 1 Jul 2005 |
| Carpets | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Power supply assets: |
| Emergency or standby: |
| Generator assets: |
| Acoustic hoods and canopies | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Generators
(incorporating attached engine management and generator monitoring
instruments) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Power management units | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Lighting control systems (microprocessor based) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Uninterruptible power supply (UPS) systems: |
| Line interactive types | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| On line double conversion types | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Window blinds | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Kitchen assets: |
| Food
preparation assets - large commercial type (including cooktops, fryers,
multi-function centres, self-cooking centres, single tray meal service,
soup kettles, stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Strollers: |
| Commercial multi seat (including buggies) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Photographic film processing: |
| Printing assets: |
| Digital minilabs: |
| Dry: |
| Commercial | 5 years | 40.00% | 20.00% | 1 Jul 2017 |