| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Pruning assets: |
| Pneumatic pruners: |
| Compressor | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Pruning assets: |
| Pneumatic pruners: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Milking and milk handling assets: |
| Refrigeration compressors | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Air compressors | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Support assets: |
| Air Compressors | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| MINING: |
| Infrastructure support assets: |
| Compressors | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Surface mobile mining machines: |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Coal mining: |
| Infrastructure support assets: |
| Compressors | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| 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 |
| Domestic
gas processing assets (including centrifugal compressor, column, gas
turbine, heat exchanger, piping and turbo expander) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Fractionation
train assets (including air coolers, columns, compressors, heat
exchangers, piping and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| LNG
holding facility assets (including boil off gas compressors, cryogenic
storage tanks, loading arms, pumps and tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| LNG
train assets (including centrifugal compressors, columns, cryogenic
heat exchangers, gas turbine drivers and other heat exchangers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas production assets: |
| Central production facility assets: |
| Gas compression and reinjection assets: |
| Gas compressors used offshore | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Utility air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Gas compression and reinjection assets: |
| Gas compressors used offshore | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Refrigeration compressors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Support assets: |
| Compressed air assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Refrigeration
assets (including compressors, cooling towers, condensers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Air compression assets (including air compressors, air dryers and air receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Margarine and shortening processing assets: |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 |
| Rice milling assets: |
| Support assets: |
| Air
compressors - see Table B Air compression assets generally (including
air compressors, air dryers and air receivers) |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Air compression assets: |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Air compression assets: |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Air compressors and receivers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wet process assets: |
| Refrigeration compressors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Air compressors | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| 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: |
| Air compression assets: |
| Compressors and packaged air compression systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tea processing assets: |
| Support assets: |
| Air compression assets (including air dryers, air receivers and compressors) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Support assets: |
| Bagging assets (including air compressors, baggers, sealers etc) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensors, evaporators and storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Clothing manufacturing: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Miscellaneous plant: |
| Generally
(includes air compressors, extraction systems and pollution and air
monitoring equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Air compressors and air dryers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Air compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Process gas compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Compressors | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene compressors | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Compressor assets: |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors (including those for helium gas, industrial air and medical air) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support and other assets: |
| Customer installations assets: |
| Blowers and compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Air compression assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Compressor assets: |
| Blowers and compressors (incorporating drives) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia
storage tank refrigeration systems (incorporating compressors,
condensers, flash drums and receivers) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Air compression assets (for industrial air and instrument air): |
| Air
compressors (incorporating air drying and filtering assets) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Compressor assets: |
| Air filtering units (incorporating housing and filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Compressors (incorporating drives) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Tail gas expanders | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Air
compressors - see Table B Air compression assets: Air compression
assets generally (including air compressors, air dryers and air
receivers) |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Air compressors and receivers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Air
compressor systems (incorporating compressor, drier and receiver) - see
Table B Air compression assets generally (including air compressors,
air dryers and air receivers) |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Support assets: |
| Air compressors | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Cement manufacturing: |
| Support assets: |
| Air compression assets: |
| Packaged air compressors (compressor, drier and receiver in one integrated unit) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other air compressor systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Pellet making assets: |
| Emissions control assets: |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Aluminium smelting: |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Pneumatic systems assets: |
| Air compressors | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Pneumatic systems assets: |
| Air compressors | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Compressed air system assets (including compressors, dryers and filters and receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Support assets: |
| Air compressors (portable) - see Table B Air compressors (portable) |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas transmission: |
| Compressor gas turbine (GT) drivers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Compressor station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Solid waste collection services: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| CONSTRUCTION: |
| Air compressors: |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| LPG depot and terminal assets: |
| Vapour recovery units and vapour compressors | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Compressed air assets: |
| Air compressors: |
| Reciprocating | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel retailing: |
| Air compressors and air lines | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Convenience store assets: |
| Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Refrigeration and freezing assets: |
| Compressors, condensers and evaporators | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| Audio
effects units (incorporating aural exciters, compressors, delay and
effects control processors graphic equalisers, harmonisers, limiters,
noise reduction processors, reverberation processors, telephone
simulators and time controllers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Compressors, expanders and limiters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Air Compressors: |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Dental services: |
| Dentists' assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Compressed air assets: |
| Air compressors: |
| Reciprocating | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Spring compressors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Plant room assets: |
| Air compressors |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Smash repair assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Air compressors | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Workshop assets: |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |