| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Rail bin automatic coupling/de-coupling devices | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Printing: |
| Newspaper printing assets: |
| Buffering/print line storage assets: |
| Storage devices (including discs, rolls, spools and associated mountings) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Customer installations assets: |
| Gas
supply metering, monitoring and control systems (incorporating meters,
telemetry assets, sensors, transmitters and supply switching devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Unloading/loading assets: |
| Bulk loading devices (including loading spouts and telescopic chutes) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Plate mill assets: |
| Hot
levellers (incorporating motors, gearboxes, spindles, rolls, leveller
AGC capsules, screws, crowning device, de-scaling header and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slab
sizing systems (incorporating side guard measuring devices and stands,
slab sizing unit supports, cameras and light banks) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Alignment, positioning and verification assets: |
| Computer
and laser based contact and non- contact devices
(including 'Faro arms') | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas distribution: |
| Pigging devices | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Gas transmission: |
| Pigging devices | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Control systems: |
| Motor control centre and motor control field devices | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Courier pick-up and delivery services: |
| Pick up and delivery equipment: |
| Portable
hand held barcode readers (including point of delivery capture devices
and delivery information acquisition devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Radio frequency terminal assets: |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Gardening watering installations: |
| Timing devices | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Tree climbing assets: |
| Friction lowering devices | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Mechanical assist assets: |
| Calf and cuff compression devices | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| General practice medical services: |
| Automated ankle brachial pressure index (ABPI) measurement devices | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Bone
densitometry (BMD) systems (incorporating either whole body scanners,
integrated computer andintegrated software, or spine and hip scanners,
holding devices, integrated computers and integrated software) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Teleradiology assets (excluding the imaging device) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Optometry and optical dispensing: |
| Optical assets: |
| Telemedicine digital imaging systems (excluding imaging devices) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Child care services: |
| Support assets: |
| Time attendance devices (including fingerprint and vein scanners) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Chair-o-planes | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Track | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Track | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Simulators | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Casino operations: |
| Table game equipment: |
| Dealer handset devices | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Vehicle service and inspection lane assets: |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Tooling: |
| Workholding devices (including jigs and fixtures) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Cemetery assets: |
| Casket lowering devices | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Funeral assets: |
| Broadcasting equipment (including audio visual devices and streaming equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |