| AGRICULTURE, FORESTRY AND FISHING: |
| Protective structures (including shade houses and netting constructions) | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| MINING: |
| Construction material mining: |
| Control systems (for conveying, crushing and screening assets) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Conveyors: |
| Gravity take-up | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Screw take-up | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Crushers: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cyclones | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Dredges | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Drill rigs | 8 years | 25.00% | 12.50% | 1 Jul 2003 |
| Electrical switching assets | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Graders | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) |
| Hydraulic oversize rock breakers (mounted above primary crusher) | 8 years | 25.00% | 12.50% | 1 Jul 2003 |
| Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Pug mills | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Screening assets | 12 years | 16.67% | 8.33% | 1 Jul 2003 |
| Wheel loaders | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Wire saws | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Barley and malt handling assets: |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Silos (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Storage tanks (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Cement manufacturing: |
| Quarrying assets: |
| Construction material mining assets - see Table A Construction material mining (09110 to 09190) |
| 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 |
| Backhoe loaders | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Bending machines (bar, angle or rod) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Block and brick elevators (portable) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Chain blocks, rod shears, jacks etc | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Compaction: |
| Compactors - flat plate | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Compactors - vertical rammer | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Concreting assets: |
| Brick and paving saws | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Buggies or dumpers (motorised) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Concrete demolition saws | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Concrete kibble buckets | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Concrete mixers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Concrete trowels: |
| Ride on | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Walk behind | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Concrete vibrating screeders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Concrete vibrators: |
| Brushcutter style | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Drive units | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Flexible shaft pumps | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Vibrating shaft | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Concrete wheeled saws | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Hoppers, skips and hoist buckets | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Mobile concrete pumping units | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Cranes (mobile): |
| Light and medium | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Heavy (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Tower and hoists | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Dozers/front end loaders | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Formwork, beams and props, steel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hydraulic excavators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Mini excavators | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Motor graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Pavers | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Power supply assets: |
| Generators, portable (incorporating attached engine management and generator monitoring instruments): |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Power tools: |
| Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Hand tools: |
| Air | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Battery | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Jack hammers: |
| Air | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Electric | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Profilers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Road rollers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Saws, bench and mitre, portable | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Scrapers | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Skid steer loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Stabiliser recyclers | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Surveying assets (including levels) - see Table A Surveying and mapping services (69220) |
| Telescopic handlers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Tool carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Track loaders | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Traffic
management assets (use the relevant lives given under Table A Rental
and hiring services (except real estate) (66110 to 66400), whether or
not the assets are in fact hired or leased) |
| Welders: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Winches | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Other heavy and civil engineering construction: |
| Automatic welding machines (used at sea in construction of submarine pipelines) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Portable
structures (sheds, site office trailers, portable toilets and washrooms
etc) used for a temporary period in offsite locations (e.g.
construction sites) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Assets
used in field service that are not listed under this sub-heading - use
any relevant determination listed under Workshop assets below |
| Air compressors | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Cutting machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Lathes | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Line boring machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Turning machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Trailers: |
| Generally
(including comb trailers and tilt trailers) - see Table B Motor
vehicles and trailers |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Battery load testers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bending machines: |
| Folders | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Brake shoe riveting machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Flange facers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Grinding machines (including gear grinding machines) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Guillotine shears | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Heat treatment assets (including furnaces and quenches) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Machining centres | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Paint agitators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Space heaters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Parts washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Plasma cutters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Presses: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Punch and shear machines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stands (including axle stands, engine stands and transmission stands) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Blast booths/chambers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Dust
collection and ventilation systems | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tooling: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Vehicle specific specialised tooling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workholding devices (including jigs and fixtures) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tools: |
| Hand tools (manually operated) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Power packs | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque/tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys (including powered and electrodrive trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Turning machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weight scales (corner weight) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding helmets incorporating respirators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel service assets: |
| Bead breaker kits | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel aligners | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Wheel balancers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel handlers and lifters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Work benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2015 |