| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| General assets: |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| General assets: |
| Augers (including conveyors) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Nursery and floriculture production: |
| Planting assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Harvesting assets: |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pea-viners, pea cleaners, vine and straw conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Egg conveyors (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Silos for feed: |
| Ancillary equipment: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Poultry hatcheries: |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Aquaculture: |
| Processing assets: |
| Conveyors, elevators and hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Tubulators/Mobile belt conveyors/Belt shifters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Materials handling assets: |
| Conveyors | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Stockpile assets: |
| Trippers/stackers and stacking conveyor systems | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Weighing machines (including weighers for feeders and conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Armoured face conveyors | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Mobile conveyors tail end | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Coal mining: |
| Materials handling assets: |
| Conveyors | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Construction material mining: |
| 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 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cold storage assets: |
| Carton conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Transfer roller conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Packaging assets: |
| Transfer belt conveyors (incorporating belts, drive motors and supporting structures) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Cattle restrainers (incorporating centre track belly conveyors) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Landing tables and bleed slat conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal processing assets: |
| Offal
transfer conveyors (incorporating belts, drives, motors and supporting
structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead
bleed, dressing and trim conveyors ((incorporating housings, handles,
chains and motors) including elevators and lowerators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Waste belt conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste screw conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Conveyors: overhead chains (carrying birds) | 1 years | 200.00% | 100.00% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Product and raw material handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Support assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| 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: |
| Solvent extractors (including hoppers and conveyors) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Seed and product handling assets: |
| Augers, conveyors, elevators and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Conveyors (including belt, chain, drag, screw) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Malt manufacturing assets: |
| Barley and malt handling assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Rice milling assets: |
| Product and raw material handling and receiving assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Conveyors (including belt, bucket, roller and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Conveyors: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Infloor | 12 years | 16.67% | 8.33% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Conveyors (including framework and enclosures) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Conveyors (including framework and enclosures): |
| Packaging conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Other conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Augers, conveyors and elevators | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Material
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 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: |
| Conveyors
(including auger conveyors, belt conveyors, bucket elevators, flume
conveyors roller conveyors, web conveyors etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tea processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
vibratory conveyors, structures, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Conveyors (including elevators, conveyors and belts) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Packaging assets: |
| Handling and packing assets: |
| Conveyors (loose bottle, carton and pallet) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Natural textile manufacturing: |
| Cotton manufacturers' machinery: |
| Conveyors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plywood and veneer manufacturing: |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| 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 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Ancillary assets: |
| Gripper conveyor systems (incorporating drive chains, grippers and tracks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Reel processing, storage and transport assets: |
| Conveyors | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Newspaper mailroom assets: |
| Bundle
conveying and sorting systems (including bundle sorting and barcode
reading stations and bundle conveyors) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Carbide
handling assets (including carry skips, drum conveyor system and drum
opening, lifting and tipping apparatus) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Dry ice manufacturing assets: |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Stillage assets: |
| Distillers grain assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dunder and stillage assets (molasses feedstock): |
| Conveyors and hoppers for fertiliser additives | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Rigid and semi-rigid polymer product manufacturing: |
| Conveyor systems (including framework) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Filling and packing assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Conveyors
generally (including bottle conveyors, bucket elevators, pallet
transport conveyors and pneumatic conveyors) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Batch house assets: |
| Cullet handling and return assets: |
| Scraping conveyor systems: |
| Container glass | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Flat glass | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| Inspection assets: |
| Automotive
laminated glass product inspection assets (including automated
distortion checking assets and conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Post-processing
assets used in automotive laminated glass production and toughened
glass production processes: |
| Others
(including conveyor handling assets, encapsulation presses, hot melt
adhesive applicators, robots and tooling) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Double
glazing assets (including butyl coating machines, conveyors, presses,
sealing machines and spacer robots) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cement manufacturing: |
| Cooling assets: |
| Grate coolers (incorporating grate conveyor and quenching fans) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Conveyors
(including belt conveyors, belt stacker conveyors, bucket elevators and
screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plasterboard/cornice plant assets: |
| Dry end handling assets (including bookers, cascades, conveyors and stackers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Forming line assets (including belt conveyors and roller conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| General assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Shutter transporting assets (including automated roller conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Concrete manufacturing assets: |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Lime
kiln discharge conveyors (incorporating structures, belts, pulleys,
motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Materials handling assets: |
| Furnace
charging conveyor systems (incorporating structures, belts, gearboxes
and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| 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 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Conveyor systems transfer houses | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Hot strip mill assets: |
| Coil handling assets: |
| Cooling tunnel conveyors | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Pellet making assets: |
| Cooler assets: |
| Annular coolers (incorporating pans, pan conveyors and drives) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors): |
| Conveyors to and from balling drums | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Filter cake conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finished pellet conveyor | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Materials handling assets: |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Cooler assets: |
| Coolers (incorporating pan conveyors and drives) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Strand assets: |
| Strand structures and drives (including conveyors, wind legs and dust troughs) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Materials handling assets: |
| Conveyor systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Bauxite crushing and handling assets: |
| Conveyors | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Train loading assets (including conveyors, product bins and towers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Aluminium smelting: |
| Materials handling assets: |
| Generally (including conveyors, silos and stockpile reclaiming assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Cooling assets (including tables, conveyors, towers) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Materials handling conveyors | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Paint line conveyors | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Conveyors: |
| Gravity
feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Auto
banders (incorporating conveyors, strapping heads, coil lift systems,
strapping dispensers, accumulators and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors: |
| Gravity feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Downenders (incorporating conveyors, hydraulics and controls) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pallet conveyor monorails | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Monorails and overhead conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Steel coil and steel sheet handling assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Conveyors: |
| Elevating
conveyors (including engine block elevating conveying assets etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Floor
and in-floor standalone conveyors (including belt conveyors, infeed and
outfeed conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Monorails and overhead conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Ash and dust handling and disposal: |
| Conveyors | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Fuel supply and handling: |
| Solid fuels: |
| Coal
handling assets (including conveyors, slot bunker, transfer towers, and
weighers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Day
bunkers and silos, concrete or steel (incorporating top side conveyor
system) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge dewatering assets: |
| Screw conveyors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Conveyors and conveyor systems: |
| Bounce conveyors and feeders | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Conveyors
generally ((incorporating belt, drive, motors and supporting structure)
including walking floor conveyors) | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| Hand sort conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Tyre conveyors: |
| Horizontal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Land based facilities: |
| Conveyor
systems (incorporating chutes, gravity take-up assemblies, headframes,
structures, surge bins, transfer towers and weigh towers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Conveyors (including shoe sorters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Baggage handling assets: |
| Baggage check-in stations (incorporating scales and check-in conveyors) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Baggage
outbound conveyor systems (incorporating belts, diverters, gearboxes,
motors, ploughs, rollers, structures and tag readers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Baggage
reclaim conveyor systems (incorporating belts, gearboxes, motors,
rollers and structures) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| General assets: |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Tyre conveyors: |
| Horizontal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Automatic car wash assets (including rollover and tunnel washes): |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Laundry and dry cleaning services: |
| Support assets: |
| Laundry handling assets: |
| Conveyors and garment sorting and storage systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |