| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Dust collectors (including ducting, but excluding bagacillo collection systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Dust collectors (including ducting) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Dust
management assets (including bag and dust filters, dust collectors,
dust extraction hood and ducting and exhaust fans and socks) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Emissions
and odour control systems (incorporating exhaust fans, ducting and
biofilters) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Dust
management assets (including bag and dust filters, dust collectors,
dust extraction hood and ducting and exhaust fans and socks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Emissions
and odour control systems (incorporating exhaust fans, ducting and
biofilters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Printing: |
| Support assets: |
| Dust/waste extraction systems: |
| Ducting | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Stillage assets: |
| Distillers grain assets: |
| Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Chilling
systems (incorporating chillers, ducting and piping) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Ducting, pipes and piping | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Iron smelting and steel manufacturing: |
| Steel strip metallic coating assets: |
| Horizontal air coolers (incorporating ducting fans and nozzles) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vertical air coolers (incorporating ducting, fans and motors) | 15 years | 13.33% | 6.67% | 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: |
| Dust and fume extraction assets: |
| Fixed
extraction systems (incorporating ducting, extraction arms etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Dust
and fume extraction assets (including ducting, extraction fans, hoppers
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Air handling units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Packaged air conditioning units | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Room units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Evaporative coolers: |
| Fixed (excluding ducting and vents) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Float-sink
testing units (incorporating ventilation ducting, fans, density
separation apparatus etc, but excluding float-sink buckets) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |