| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Coffee assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| General assets: |
| Dryers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Drying assets: |
| Generally (including flash and fluid bed dryers and fluid bed heaters) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Rotary dryer kilns | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Support assets: |
| Compressed air assets: |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Assets for dairy powder manufacturing: |
| Dryers (including fluid bed and spray) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Drying assets (including dehydrators and dryers) | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Air compression assets (including air compressors, air dryers and air receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Drying assets (including vacuum dryers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Extraction
and evaporation assets (including blowers, dust collectors, dryers,
fans) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Support assets: |
| Air
compressors - see Table B Air compression assets generally (including
air compressors, air dryers and air receivers) |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Ready-to-eat
cereal manufacturing assets (including extruded, co-extruded, flaked
and puffed cereal manufacturing assets): |
| Dryers: |
| Flite dryers | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Others (including belt and coating dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Sugar drying and storage assets: |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Support assets: |
| Air compression assets: |
| Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Support assets: |
| Air compression assets: |
| Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Dryers | 15 years | 13.33% | 6.67% | 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): |
| Ancillary and support assets: |
| Air compression assets: |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Generally
(including dewatering dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Ovens (including roasters and dryers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tea processing assets: |
| Dryers (including primary, secondary and final) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pre dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support assets: |
| Air compression assets (including air dryers, air receivers and compressors) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Cellaring assets: |
| Yeast filters/dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Dryers: |
| Used in carbonising | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Used in scouring | 18 years | 11.11% | 5.56% | 1 Jul 2017 |
| Plywood and veneer manufacturing: |
| Veneer dryers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Paper machine assets: |
| Dryers (including MG cylinder and yankee cylinder) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Air compressors and air dryers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Offset lithography printing presses: |
| Hybrid
heatset and non-heatset webfed offset presses (incorporating integrated
control systems, dryers and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Screen printing assets: |
| Ancillary assets: |
| Dryers (including conventional air dryers, flash curers and UV dryers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Printing support services: |
| Pre-press trade services assets: |
| Conventional
flexographic plate making assets (including combination units, dryers,
post exposure units, UV light exposure units and washout units) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| 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: |
| Salt manufacturing and refining assets: |
| Air
compressors - see Table B Air compression assets: Air compression
assets generally (including air compressors, air dryers and air
receivers) |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Fluid bed dryers | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Air
compressor systems (incorporating compressor, drier and receiver) - see
Table B Air compression assets generally (including air compressors,
air dryers and air receivers) |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Digital printing assets: |
| Dryers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2009 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Kiln/dryer/transfer car track work | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Kiln/dryer cars | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cement manufacturing: |
| Drying assets: |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rotary dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Roller
mills (vertical) (including dryer systems and separators/classifiers
where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Dryers | 25 years | 8.00% | 4.00% | 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: |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Tin-plating mill assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Paint shop assets: |
| Infrared paint dryers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Compressed air system assets (including compressors, dryers and filters and receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Bathroom assets: |
| Hair dryers | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Laundry assets in guestrooms: |
| Clothes dryers | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Laundry assets used by hotel/motel operators: |
| Dryers | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Clothes dryers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Hand dryers, electrical | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Laundry assets: |
| Clothes dryers | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Freeze dryers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Veterinary services: |
| Veterinarians' assets: |
| Animal blow dryers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Hair salon assets (including chairs and dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Support assets: |
| Laundry assets: |
| Dryers | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Hand dryers - see Table B Hand dryers (electrical) |
| Laundry assets: |
| Dryers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Support assets: |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 years | 66.67% | 33.33% | 1 Jul 2021 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Painting assets: |
| Infrared paint dryers: |
| Heating arches | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Dry cleaning and laundry assets: |
| Washers: |
| Continuous
batch washer systems (including washers, moisture extraction units and
dryers) | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Drying assets: |
| Tumble dryers, standalone | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Tunnel dryers and garment finishers (including steam cabinets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |