| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Pig farming: |
| Animal housing assets: |
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Curing assets: |
| Curing bays: |
| Foam
sandwich (incorporating insulated panel walls, roof and doors) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens batteries assets: |
| Coke
ovens batteries (including ovens, doors, individual oven gas off takes
from supply and extraction mains) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Furnaces
(incorporating structure, charging machines with synchronising drive
trains, refractories, walking beam floors, furnace hydraulic systems,
and charge and discharge doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pellet making assets: |
| Dewatering assets: |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Walking
beam, natural gas furnaces (incorporating structure, refractories,
walking beam floors, furnace hydraulic systems, and charge and discharge
doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Electronic
article surveillance (EAS) system assets (including barcodes or tag
deactivators and detachers, door pedestals, electronic tag release
assets, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Door
controls and motor drive systems for automatic sliding doors and
revolving doors (incorporating chains, controls, motors and sensors, but
excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Garage doors, electric (excluding doors): |
| Controls and motors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Door
controls and motor drive systems (incorporating chains, controls,
motors and sensors, but excluding doors): |
| External | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Internal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Data centre cooling assets: |
| Rear door heat exchangers (RDHx) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Safes: |
| Strongroom door and frame | 100 years | 2.00% | 1.00% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Door closers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Door stops, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Outdoor assets: |
| Automatic garage doors: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Security and monitoring assets: |
| Access control systems: |
| Door controllers | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Non-residential property operators: |
| Commercial office building assets: |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |