| AGRICULTURE, FORESTRY AND FISHING: |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| Electric | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Fence energisers for electric fences: |
| Mains power | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Pruning assets: |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Fruit growing assets: |
| Pruning assets: |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| MINING: |
| Surface mobile mining machines: |
| Electric rope shovels | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Saws: |
| Breaking saws: |
| Circular electric | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Reciprocating electric | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Stunners: |
| Electric stunners | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Poultry processing: |
| Killing equipment: |
| Electric water stunners | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| General cereal food processing assets: |
| Ovens (electric and gas-fired) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Product and raw material receiving and handling assets: |
| Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Electric desalters | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Electric arc furnaces (EAFs) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Electrode control arms | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| De-dusting ducts and mains | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Electrostatic precipitators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Primary
and secondary scrubbers (incorporating support structure and spray
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans and silencers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Flux making assets: |
| Kiln
contact coolers (including agitator, agitator hydraulic system and
rotary valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Lime
kiln discharge conveyors (incorporating structures, belts, pulleys,
motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Lime
kilns (incorporating rollers, tyres, support structures, drives, motors
and gearboxes) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Raw material crushers and ball mills | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Heat shielding for vessels incorporating supports | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Hot metal pots | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Lance pumps and motor assemblies | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Liquid
oxygen lances (incorporating carriage system, motors, gearboxes, brake
lance carriages, lance guides, lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Liquid oxygen supply pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Materials handling assets: |
| Air blowers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Bins | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scrap metal buckets, skips and stands | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Screens and weighing systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vibro feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vibrators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Weighbridges (incorporating load cells) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pneumatic air tube systems (incorporating blower units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scull breakers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Secondary treatment assets: |
| Composition
adjustment stations (including Injection Reheating Up Temperature
(IRUT) stations incorporating snorkels, support structures and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Ladle metallurgical furnaces (LMFs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vacuum degassers (incorporating steam pumps and vacuum pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slag rakes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| 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 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Launder distribution and collection systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pipes and pipelines: |
| Slurry disposal pipelines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps (including slurry disposal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Settling ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Tanks: |
| Conditioner,
slurry, polymer, liquid flocculants and mixer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Primary cooler assets: |
| Electric
and steam pumps, tar tanks, strainers, salt water coolers (including
supporting structures and distribution pipes to cooler off takes
including valves) | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| Tar plant assets: |
| Decanters,
make tanks (incorporating scrapers and drives, storage tanks, steam and
electric pumps, liquor tank and strainers) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Sinter making assets: |
| Strand assets: |
| Spike
roll crushers (incorporating bogey flex, electric motors, primary
gearboxes, fluid couplings, grillage bars and crash decks) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Slitting heads (incorporating electric motors, gearboxes and drive shafts) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Hoists: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Welding assets: |
| Vertical electric welders (pedestal welders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Aircraft manufacturing and repair services: |
| Hand tools, powered: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools |
| CONSTRUCTION: |
| Power tools: |
| Hand tools: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Jack hammers: |
| Electric | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Welders: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Electric pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Roller shutter electric motors | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Garage doors, electric (excluding doors): |
| Controls and motors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Gates, electric (excluding gates): |
| Controls and motors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Guestroom assets: |
| Bathroom assets: |
| Heated towel rails, electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Kitchen assets: |
| Cooking
utensils (including electric jugs, kettles, pans, pots and toasters,
but excluding portable cook tops and ovens) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Locomotives: |
| Generally (including diesel-electric and electric) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Passenger: |
| Electric/diesel power cars and trailers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Lifting assets: |
| Hoists and winches: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Power tools: |
| Hand tools - electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Jackhammers - electric | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Welders: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Residential property operators: |
| Assets generally: |
| Clocks, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Heaters: |
| Fixed: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hot water systems (excluding piping): |
| Electric | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Bathroom assets: |
| Heated towel rails, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Fire control assets: |
| Pumps (including diesel and electric) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Outdoor assets: |
| Spas: |
| Fixed spa assets: |
| Heaters (electric or gas) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Swimming pool assets: |
| Heaters: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Medical examination beds (adjustable/electric) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| 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 |
| Water and alcohol based spray drills | 4 years | 50.00% | 25.00% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Chairs: |
| Electronic recliner (including electric lift) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Wheelchair - electric, manual, tilt in space | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Golf courses (miniature): |
| Lighting plant, electric motors, moving parts | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Welders: |
| Electric | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Tools: |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |