| AGRICULTURE, FORESTRY AND FISHING: |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Support assets: |
| Extraction assets (including dust collectors and fans) | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| MINING: |
| Iron ore mining: |
| Infrastructure support assets: |
| Dust suppression/control equipment | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Mineral sand mining: |
| Dust management assets: |
| Baghouse filters and extractors | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Cyclones | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Multiclones | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Dust extractors and collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Emission control assets: |
| Dust
collection assets (including ductwork, dust collectors, scrubbers and
fans) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Extraction and evaporation assets: |
| Control
systems (dust collectors) - see Table B Control systems and control
system assets |
| Cyclones and dust collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Malt manufacturing assets: |
| Barley
and malt cleaning assets (including deculmers, dust extractors,
indented cylinders, magnetic cleaners, malt shakers, screeners) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| 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 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Dust collection assets (including cyclones) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| 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 |
| 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 |
| 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: |
| Dust collection systems | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Dust collection assets (including ductwork, dust collectors, extraction fans etc) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Dust extractors | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Dust extraction plant | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Reconstituted wood product manufacturing: |
| Ventilation and dust extraction assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Dust control assets (including ductwork, dust collectors, scrubbers and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Printing: |
| Support assets: |
| Dust/waste extraction systems: |
| Compactors | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Ducting | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Vacuum pumps | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Dust collection systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Dust
collection systems (including baghouses, cyclones and other dust
collection assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Dust extraction systems | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Dust
collection assets (including bag dust collectors, blowers, cyclones and
fans) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Dust detectors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Dust collection assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Blast furnace assets: |
| Emissions control assets: |
| Dust catchers (incorporating supporting structures) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Materials handling assets: |
| Bins (including furnace coke, dust disposal bins) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Pellet making assets: |
| Emissions control assets: |
| Dust collection system | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Strand assets: |
| Strand structures and drives (including conveyors, wind legs and dust troughs) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| 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 |
| Mobile | 7 years | 28.57% | 14.29% | 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 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Dust and fume extraction system assets | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Dust management assets: |
| Portable dust extractors | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Portable wet and dry vacuum cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Stationary dust collection systems (incorporating bags, motors, pipes etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Ash and dust handling and disposal: |
| Ash dams | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ash slurry systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Conveyors | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Crushers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power generators: |
| Thermal: |
| Primary
dust collection systems (incorporating electrostatic precipitators or
baghouse filters) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Dust and odour control assets | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Dust collectors | 12 years | 16.67% | 8.33% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Land based facilities: |
| Dust suppression systems | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Dust cabinet (including extracted workstations) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Electric nail drills: |
| Dust extraction drills | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Portable dust extraction drills | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Dust extraction systems: |
| Metal arms | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Stationary vacuum dust collection units | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Dust
collection and ventilation systems | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Crematorium assets: |
| Dust collection assets | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Photographic film processing: |
| Framing assets: |
| Dust extractors | 10 years | 20.00% | 10.00% | 1 Jul 2017 |