| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Laboratory equipment: |
| Electronic
(including high performance liquid chromatography or HPLC machines,
refractometers, spectrometry machines and titrimetric analysers) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Laboratory assets: |
| Moisture
and protein analysers, electronic (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Scales (electronic scales and load cells) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Laboratory assets: |
| Electronic (including analysers and spectrometers) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| 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): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Sizing and sorting assets: |
| Electronic sorters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Sorting and sizing assets: |
| Electronic/laser sorters (including colour sorters) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Electronic scales (mobile) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Ready-mixed concrete manufacturing: |
| Fuel storage assets: |
| Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Electricity distribution, generation or transmission assets: |
| Electronic protection relays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Paint shop assets: |
| Paint proportioning assets: |
| Electronic component proportioning systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Tooling assets: |
| Electronic
and laser tool pre-setting and setting machines (including coordinate
measurement machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Metered outlets: |
| Electronic | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Effluent treatment system (incorporating pumps, motors and electronic circuitry) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Electronic scales | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Electronic
article surveillance (EAS) system assets (including barcodes or tag
deactivators and detachers, door pedestals, electronic tag release
assets, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Point of sale assets: |
| Electronic funds transfer point of sale machines (EFTPOS) | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG assets: |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Electronic spirits dispensers | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Digital
measuring instruments (including vehicle classifiers (laser or
infrared) and electronic toll collection readers (radio frequency)) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Electronic toll collection transponders | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Optical character recognition cameras | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Television broadcasting: |
| Cameras: |
| Portable
cameras (including camcorders, electronic field production (EFP) and
electronic news gathering (ENG) cameras) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Telecommunications services: |
| Mobile telecommunications assets: |
| Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Satellite communication assets: |
| Satellite antennas: |
| Electronic components, external (including low noise amplifiers) | 8 years | 25.00% | 12.50% | 1 Jan 2005 |
| Satellite
earth station electronic assets (including bandwidth managers,
decoders, demodulators downconverters, encoders, filters, modulators,
receivers, transmitters and upconverters) | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Electronic information storage services: |
| Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Data centre control systems - see Table B control systems and control system assets |
| Data centre cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Computer room air handling (CRAH) units (including chilled water systems) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cooling towers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Humidifier assets: |
| Others (including ultrasonic humidifiers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Steam humidifiers (including steam generators) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Rear door heat exchangers (RDHx) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Row-based cooling units assets: |
| Others (including direct expansion (DX) cooling system units) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Water-chilled | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Water buffer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Diesel rotary uninterruptible power supply (DRUPS) | 22 years | 9.09% | 4.55% | 1 Jul 2017 |
| Fire protection and suppression systems assets - see Table B Fire control and alarm assets |
| Generators - see Table B Power supply assets: Emergency or standby |
| Leak detection systems | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Load banks | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Modular
data centre (including portable containerised data centre modules,
prefabricated data centre modules - able to be transported) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Rack based power rails (including rack based power distribution unit (PDU)) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Racks | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Raised floors | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| Rectifiers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Static transfer switches (STS) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Switchboards - see Table B Switchboards |
| Security and monitoring systems assets - see Table B Security and monitoring assets |
| Uninterruptible power supply (UPS) systems (excluding batteries) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Uninterruptible power supply (UPS) systems batteries | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Digital (electronic) levels | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Professional photographic services: |
| Lighting assets: |
| Electronic flash units (including compact flash heads, monolights): |
| Portable | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Studio lightings | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Hospital furniture: |
| Beds: |
| Electronic | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Operating tables and attachments: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Tonometers: |
| Contact tonometers: |
| Electronic | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Beds: |
| Electronic (including hi-lo and lo-lo beds) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Chairs: |
| Electronic recliner (including electric lift) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Electronic arms for toilets | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Support assets: |
| Electronic mops and floor scrubbers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Child care services: |
| Electronic whiteboards (including touch screen interactive digital boards) | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Casino operations: |
| Electronic table games (including keno games, poker games, rapid games) | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Table game equipment: |
| Shoes (electronic type) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Massage and treatments beds: |
| Electronic | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Non electronic (including folding) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Engravers: |
| Electronic/laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2020 |