| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Egg counters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Poultry hatcheries: |
| Chick counters | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Counter current decantation (CCD) process assets | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Support assets: |
| Air and spring balancers and counter weights | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Tablet/capsule fillers, feeders and counters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Clarification
of liquor stream assets (including counter current washing tanks, flash
tanks, lime burning assets, lime handling assets, lime slaking assets,
settling tanks and other tanks and vessels) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| RETAIL TRADE: |
| Counters, freestanding (including check-out and service counters) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Counters - freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Cash handling assets: |
| Coin counters and sorters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Note counters and sorters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Counters, free standing (including checkout and service counters) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Bars, freestanding (including drink service counters and wet bars) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Counters for customer service, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Film
handling and maintenance equipment (including splicers, footage
counters, spools and reels, stripper plates, rewinders, spinners,
trolleys and cleaners) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cash handling assets: |
| Coin counters and sorters, and coin deposit machines (CDMs) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Note counters and sorters | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Safes: |
| Teller safes, counter safes and teller time-delay safes | 25 years | 8.00% | 4.00% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Automated cell counters | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| ARTS AND RECREATION SERVICES: |
| Casino operations: |
| Count and cage assets: |
| Note counters/sorters/verifiers | 6 years | 33.33% | 16.67% | 1 Jul 2022 |