| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tree nut assets: |
| Drying silos | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Dried fruit assets: |
| Drying sheets (including ground sheets) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Conditioning assets: |
| Conditioning units/drying units/heaters | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| 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 |
| Gold ore mining: |
| Gold ore processing assets: |
| Laboratory assets: |
| Generally
(including drying ovens, pulverisers, crushers, gas fired ovens, fume
cupboards) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| 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: |
| Rendering plant: |
| Blood
drying equipment (includes blood holding tanks, agitated holding tanks,
coagulators, driers, decanters and dried blood hoppers) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| 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 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Meal
and cake processing assets (incorporating desolventisers, toasters,
drying and cooling assets) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Support assets: |
| Drying assets (including vacuum dryers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Sugar drying and storage assets: |
| Hoppers (weigh and feed) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar storage bins and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vibratory screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar throwers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vibratory screens (including graders and scalpers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Drying assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling fans and cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Injection systems (including tallow) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Meters (including counterflow meters) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Post pellet addition systems (incorporating mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Screening and sieving assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Vacuum pump and piping | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Kiln drying plant: |
| Generally
(includes kiln trolleys/carriages, traverser and weights) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Printing: |
| Screen printing assets: |
| Ancillary assets: |
| Drying racks | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support and other assets: |
| Air drying systems for industrial and instrument air | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Air compression assets: |
| Air drying and filtering systems | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Laboratory assets: |
| Other
laboratory equipment (including autoclaves, centrifuges, drying ovens,
fume cupboards and UV sterilisers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Air
cooling and drying assets (excluding adsorption systems shown above) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Air compression assets (for industrial air and instrument air): |
| Air
compressors (incorporating air drying and filtering assets) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Laboratory assets: |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Bulk flow coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chilling
systems (incorporating chillers, ducting and piping) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Coating product tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Fluid bed coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Screeners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Drying ovens | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cement manufacturing: |
| Drying assets: |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hot gas generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support assets: |
| Testing equipment: |
| Generally
(including spectrometers, gas chromatographs, titrators, calorimeters,
laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Drying chambers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Racks (excluding racks fixed to drying chambers) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Lens curing and drying ovens | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Bore water treatment assets: |
| Drying beds | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Others (including floor size with trolleys) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Others (including floor size with trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tree nuts assets: |
| Drying silos | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Sterilisation and autoclave processing assets: |
| Drying cabinets | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| 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 |