| MINING: |
| Mineral dressing assets: |
| Magnetic separation assets (including cross belt, drum and disc types) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Filtration assets (including belt, drum and vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Iron ore mining: |
| Mineral dressing assets: |
| Dense medium separation assets (including baths and drums) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Mineral sand mining: |
| Crushing assets (including drum scrubbers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Magnetic
separation assets (including belt and drum separators, electromagnetic
separators, induced roll and rare earth magnetic separators and wet high
intensity magnets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Waste water assets: |
| Effluent drum filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Defeathering equipment: |
| Pluckers (drums and wax peelers) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bin and drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Lifting and handling assets: |
| Lifters (including small bin, box, drum, roll and vacuum lifters) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Fruit concentrate drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Germination assets: |
| Vessels: |
| Rotating drums | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Steeping assets: |
| Steeping vessels: |
| Rotating drums | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| General cereal food processing assets: |
| Blenders
and mixers (including drum mixers, paddle blenders/mixers and ribbon
blenders/mixers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Ready-to-eat
cereal manufacturing assets (including extruded, co-extruded, flaked
and puffed cereal manufacturing assets): |
| Coating assets (including coating applicators and drum coaters) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Contra shears and drum filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Drum magnets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| 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): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Processing assets generally: |
| Dryers: |
| Flake drum dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Forming drums/machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wine and other alcoholic beverage manufacturing: |
| Separation/filtration assets: |
| Filtration units (incorporating housing and filters): |
| Rotary drum vacuum filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Wood
yard assets (including chip screens, chippers, reclaimers/live bottom
scrappers and rotating drum debarkers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Sanitary paper product manufacturing: |
| Hygienic paper product manufacturing assets: |
| Fluff
preparation assets (including hammer mills, cutting machines, fluff
forming drums, compacting rollers and carding machines) | 13 years | 15.38% | 7.69% | 1 Jul 2013 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Binding assets: |
| Stitchers: |
| Generally
(including drum stitchers, saddle stitching lines and side stitchers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Pre-press trade services assets: |
| Scanners: |
| Drum | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Coke drums | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Drums: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, potassium carbonate treating or
vacuum distillation | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Air and gas cooling and heating assets: |
| Quench drums | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| 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 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Stillage assets: |
| Distillers grain assets: |
| Rotary drum dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Conversion and liquefaction assets: |
| Chillers, condensers, flash drums, receivers and separators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia
storage tank refrigeration systems (incorporating compressors,
condensers, flash drums and receivers) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Boiler assets: |
| Steam drums | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Condensate tanks, flash drums and separators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Tablet and capsule coating machines, coating drums and coating pans | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Sub
or sampling lances (incorporating motors, drives, gearboxes, limit
switches, over speed switches, drums, cables and slow motors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pellet making assets: |
| Balling assets: |
| Balling drums | 20 years | 10.00% | 5.00% | 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 |
| Sinter making assets: |
| Feed sequence assets: |
| Mixing and rolling drums | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Stationary machines: |
| Sanders
(including belt sanders, drum sanders, edge sanders, spindle sanders
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drum tumblers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Brake disc and drum grinding lathes: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |