| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry hatcheries: |
| Condensers/heat exchangers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Ammonia condensers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Rendering plant: |
| Environmental
control equipment (including condensers and associated equipment,
bio-filters, air-scrubbers, after-burners and dissolved air flotation
systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Refrigeration
assets (including compressors, cooling towers, condensers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Distillation
system assets (incorporating distillation columns, steam economisers,
condensers, evaporators and oil strippers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Solvent
water separation system assets (incorporating condensers, solvent water
separators, steam ejectors and solvent receivers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| 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 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Evaporation and crystallisation assets: |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Evaporation and crystallisation assets: |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| 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 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Condensers and cooling towers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Support assets: |
| 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: |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Vapour condensers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Spirit manufacturing: |
| Distillation assets |
| Laboratory
and testing assets (including alcoholmeters, alcolyzers, density
meters, gas chromatographs, Graham condensers, homogenisers,
hydrometers, Inland Revenue condensers and sugar testers) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Stills
generally (copper stills, pot stills, spirit stills and wash stills
[incorporating botanical baskets, condensers, head tubes/necks,
rectifiers, rectifying columns and still columns]) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Auxiliary
assets (including agitators, blowers/fans conveyors, heat exchangers
and condensers, pipes and pumps) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Air and gas cooling and heating assets: |
| Moisture condensers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene
purification assets (including cooling condensers, driers, purifier
vessels and scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Carbon dioxide (C02) manufacturing assets: |
| Liquefaction assets (including condensers, condensate receivers and separators) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Distillation and purification assets: |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Support and other assets: |
| Vapour condensers | 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 |
| 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 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Conversion and absorption assets: |
| Cooler condensers: |
| Zirconium | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| 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 |
| 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: |
| Compressors, condensers and evaporators | 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 |