| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Silos: |
| Ancillary equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Silos for feed: |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Poultry hatcheries: |
| Candling equipment | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Mineral dressing assets: |
| Filtration assets (including pressure filtration and vacuum filtration equipment) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Armoured face conveyors | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Beam stage loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Hydraulic pump modules | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Hydraulic roof supports | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Impact crushers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mobile conveyors tail end | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Roof support relocation vehicles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Shearers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Shearer carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Oil and gas extraction: |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Well assets: |
| Downhole
equipment (including pumps, but excluding well casing) | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Wellpad
surface assets (including christmas trees, separators and telemetry
equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Wells and downhole equipment | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Oil production assets: |
| Wells and downhole equipment | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Iron ore mining: |
| Infrastructure support assets: |
| Dust suppression/control equipment | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Well control equipment (including blow out preventers and choke manifolds) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| 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 |
| Environmental
control equipment (including condensers and associated equipment,
bio-filters, air-scrubbers, after-burners and dissolved air flotation
systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Poultry processing: |
| Defeathering equipment: |
| Pluckers or pickers | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Pluckers (waterfowl necks or tails) | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Pluckers (drums and wax peelers) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Scalders (air or water) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Waxing tanks | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Evisceration equipment: |
| Croppers,
feet removers, giblet processors, head removers, heart lung harvesters,
heart lung separators, openers, vent cutters etc) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Inside/outside bird washers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grading equipment: |
| Camera vision scanners | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Overhead chain weighing, sorting, and transfer systems | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Killing equipment: |
| Controlled atmosphere stunning (CAS) machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Electric water stunners | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Killers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Packaging
machines generally (bagging machines, batchers, carton and case
erecting and closing machines, inspection equipment (checkweighers,
metal detectors etc), multihead and singlehead weighers, palletisers and
depalletisers, product identification labellers, robotic pick and place
machines and wrapping machines) - see Table B Packaging machines |
| Cured meat and smallgoods manufacturing: |
| Post-production and packaging assets: |
| Packaging
machines generally (bagging machines, carton and case erecting and
closing machines, inspection equipment (checkweighers, metal detectors
etc), multihead and singlehead weighers, palletisers and depalletisers,
product identification labellers, robotic pick and place machines and
wrapping machines) - see Table B Packaging machines |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Laboratory equipment: |
| Generally
(excluding penetrometers) - see Table B Laboratory assets used in
quality control, sample checking etc |
| Penetrometers | 13 years | 15.38% | 7.69% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Testing equipment | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| 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 |
| Non-electronic | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Inspection
equipment (including check weighers, metal detectors, counting machines
etc) - see Table B Packaging machines |
| Quality control assets: |
| Laboratory testing equipment (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Rice milling assets: |
| Quality control assets: |
| Inspection equipment (including check weighers and metal detectors) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Laboratory equipment (including moisture testing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Inspection
equipment (including check weighers, metal detectors, counting
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Packaging assets: |
| Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Inspection
equipment (including checkweighers, metal detectors, counting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Packaging assets: |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 12 years | 16.67% | 8.33% | 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): |
| Ancillary and support assets: |
| Frying
oil reclaiming and cleansing systems (incorporating filtration
equipment, storage tanks and ventilation hoods) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Waste water treatment assets: |
| Clarifiers
(including dissolved air floatation equipment and screens) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Laboratory equipment | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Sparkling wine equipment: |
| Carbonation equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Corking/wiring equipment | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Disgorging and dosing equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Riddling equipment | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Support assets: |
| Grape/wine testing equipment: |
| Grape must analyzers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Laboratory - glassware | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Laboratory - other equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Clothing manufacturing: |
| Pressing equipment (including ironing tables and steam boilers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Generally
(includes multi saw/trimmer, pack docker, planner/molder, resaw or
optimiser docker, stress grader and tilt hoist) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Tray sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Green mill plant: |
| Edger line plant (includes board edger and resaw) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| 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 |
| Main
saw line plant (includes saws, chipper canter, board separator and cant
turner) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sorter and trimming line plant: |
| Generally (includes grade mark reader and multi trimmer) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Vertical bin sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Log, lumber and waste transfer equipment | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log yard equipment: |
| Fixed and mobile cranes | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Watering systems | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Miscellaneous plant: |
| Generally
(includes air compressors, extraction systems and pollution and air
monitoring equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Moisture meters | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Saw and knife sharpening equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Walkways | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plywood and veneer manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Reconstituted wood product manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Printing: |
| Newspaper printing assets: |
| Offset lithography printing presses: |
| Hybrid
heatset and non-heatset webfed offset presses (incorporating integrated
control systems, dryers and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Non-heatset
(coldset) webfed offset presses (incorporating integrated control
systems, folders, pasters, reelstands and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Offset lithography printing presses used in commercial printing generally: |
| Heatset
webfed offset presses (incorporating integrated control systems,
coaters and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Petroleum refining: |
| Oil refinery assets: |
| Laboratory equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Distillation and purification assets: |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Support and other assets: |
| 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: |
| Support assets: |
| Laboratory assets: |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cement manufacturing: |
| 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 |
| Raw material analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| XRF/XRD analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Plate mill assets: |
| Furnaces
(incorporating slab pushers, bumpers, pyrometers, off takes from king
valve to outlets and all structures and equipment from after entry skids
up to and including circular apron skids) | 20 years | 10.00% | 5.00% | 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: |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Trim and final shop assets: |
| Headlight aiming equipment | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Adhesive
application assets used in form-in-place gasket systems etc (including
adhesive unloading equipment and robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other motor vehicle parts manufacturing: |
| Piston ring manufacturing plant: |
| Overhead gear, equipment, belting etc | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Aircraft manufacturing and repair services: |
| Aircraft testing and measurement equipment: |
| Instrumentation,
dynamometers and calibrating equipment (including testing equipment for
engines, radios) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance stands (including rigs and engine stands) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Test cell tunnels | 40 years | 5.00% | 2.50% | 1 Jul 2020 |
| Borescope equipment: |
| Fixed probes | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Flexible probes | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Light source | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Video scopes | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Other transport equipment manufacturing n.e.c.: |
| Motorcycle building plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| CNC milling machines | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Combined surface generators and grinders and finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Deblocking and lens cleaning machines (including ultrasonic washers) | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| Finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Finishing blockers | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Frame tracers | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Lap tools | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Layout blockers | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Lens coating machines | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lens curing and drying ovens | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lens edgers | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Lens tinting machines | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Lensmeters: |
| Automated | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Polishers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Protective lacquering or surface saver taping machines | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| Surface generators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Surface lathes | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Other professional and scientific equipment manufacturing n.e.c.: |
| Watchmakers' plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| WHOLESALE TRADE: |
| Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines |
| Lifting and handling assets: |
| Forklifts - see Table B Warehouse and distribution centre equipment and machines |
| Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines |
| Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines |
| Racks - see Table B Warehouse and distribution centre equipment and machines |
| Trolleys - see Table B Warehouse and distribution centre equipment and machines |
| Petroleum product wholesaling: |
| Bulk fuel terminal assets (excluding LPG assets): |
| Terminal automation equipment | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Balers
(for cardboard and plastic) - see Table B Warehouse and distribution
centre equipment and machines |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cranes: |
| Container/portainer | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Fixed | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Mobile (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Dozers | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Forklifts: |
| Container handling | 7 ½ years | 26.67% | 13.33% | 1 Jul 2002 |
| General handling | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Rail mounted gantries | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Reach stackers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Ship loaders | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Ship unloaders | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Spreaders | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Stackers, reclaimers and stackers/reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Straddle carriers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Environmental equipment: |
| Current, tidal, wave and wind monitoring systems | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Oil spill containment boom | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Land based facilities: |
| Storage
sheds, to the extent they form an integral part of bulk handling
equipment | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Ball transfer mats and castor decks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Control systems and control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Conveyors (including shoe sorters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Forklifts - see Table B |
| Parcel
sorting system assets (including sortation system assets) (excluding
control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Trolleys, freight barrows, cages and bins | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pick up and delivery equipment: |
| Barcode label printers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable
hand held barcode readers (including point of delivery capture devices
and delivery information acquisition devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Automated storage and retrieval machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Balers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Carts/buggies | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| Door
controls and motor drive systems (incorporating chains, controls,
motors and sensors, but excluding doors): |
| External | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Internal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Push pull units | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Inflatable dock bags/seals/shelters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Packaging machines and wrapping machines - see Table B Packaging machines |
| Pallet assets: |
| Dispensers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Radio frequency terminal assets: |
| Barcode readers/scanners | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Refrigeration assets - see Table B |
| Roll cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Voice picking assets: |
| Battery chargers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Headsets | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Terminals (on person) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Screening theatre assets: |
| Audio amplification and processing equipment (includes component racks systems) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture exhibition: |
| Audio amplification and processing equipment (including component rack systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Drive-in plant: |
| Sound transmission equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Listening units (including posts, wiring and speaker equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Film
handling and maintenance equipment (including splicers, footage
counters, spools and reels, stripper plates, rewinders, spinners,
trolleys and cleaners) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Loud speakers and sound reproduction equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Motion picture and slide projection equipment: |
| Motion picture projectors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Projector heat extraction systems | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Projection ports | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Slide projectors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screen installations (including screens, framing and masking equipment) | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Radio broadcasting: |
| Transmission assets: |
| Fibre optic terminal equipment generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telecommunications services: |
| Telecommunications assets: |
| Equipment shelters (transportable) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Video recorder or equipment hiring | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| GNSS/GPS
survey equipment (including receivers, reference/base stations, rover
receivers, data radios, antennas and integrated GNSS) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Rail surveying assets: |
| Mobile rail surveying equipment | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Analytical balances | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Calorimeters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Carbon and sulphur analysers | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| CHN analysers (including carbon, hydrogen and nitrogen) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Coal ash fusibility furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Crucible Swell Number (CSN) burners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Dilatometers | 9 years | 22.22% | 11.11% | 1 Jul 2018 |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Moisture testing ovens (including nitrogen setup apparatus) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Muffle furnaces | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Particle size analysers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Petrographic microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Plastometers | 9 years | 22.22% | 11.11% | 1 Jul 2018 |
| Water baths (including ultrasonic water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Solvent extraction & electrowinning equipment | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: |
| Analytical balances | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Atomic Absorption Spectroscopy (AAS) instruments | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Auto dilutors | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Auto titration instruments | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Carbon and sulphur analysers | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Cupellation furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Fusion furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fourier Transform Infrared (FTIR) spectroscopy | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hot blocks | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hotplate magnetic stirrers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Incubators | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Inductively
coupled plasma mass spectrometry (ICP-MS), and Inductively coupled
plasmas optical emission spectroscopy (ICP-OES) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Ion Chromatography (IC) equipment | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Muffle furnaces | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Overhead stirrers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Particle size analysers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Petrographic microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Robotic cells (including robotic fusion cells, robotic preparations cells) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Robotic TGA cells | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Thermogravimetric Analysers (TGAs) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Water baths | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| EDUCATION AND TRAINING: |
| Kindergarten furniture and play equipment - see Table A Child care services (87100) |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Mammography
systems (incorporating either prone core biopsy scanners, quality
assurance equipment, stereotaxis, integrated computers and integrated
software, or conventional upright scanners, quality assurance equipment,
stereotaxis, integrated computer and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Nuclear
medicine systems (incorporating cameras, gantries, collimators,
integrated computers, integrated software and hot lab equipment, but
excluding Positron Emission Tomography (PET) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Optometry and optical dispensing: |
| Optical assets: |
| Optical
dispensing assets - see Table A Photographic, optical and ophthalmic
equipment manufacturing (24110) |
| Retirement village and accommodation for the aged operation: |
| Fitness and recreation assets: |
| Gymnasium and exercise equipment | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Support assets: |
| Swimming pool assets: |
| Filtration
equipment (including chlorinators and pumps) - see Table B Swimming
pool assets |
| ARTS AND RECREATION SERVICES: |
| Creative and performing arts activities: |
| Theatre equipment: |
| Accessories (theatrical - wigs, costumes etc) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Bowling balls | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Carpets | 4 years | 50.00% | 25.00% | 1 Jan 2001 |
| Masking units | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pin setters and pin spotters | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other equipment | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Skating rink plant: |
| General freezing plant and equipment | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Ski equipment (skis, boots and stocks for hiring to public) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Children's rides | 5 years | 40.00% | 20.00% | 1 Jul 2001 |
| Convertible video games/simulators (cabinet) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Dedicated video games/simulators | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Interchangeable video game kits | 1 years | 200.00% | 100.00% | 1 Jul 2001 |
| Juke boxes (CD) | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Photo-image machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pinball machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pool/billiard tables | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Redemption games (prizes/tickets) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Billiard tables | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Rides and devices (fixed or mobile): |
| Chair-o-planes | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Track | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Track | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Simulators | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Gambling activities: |
| Totalisators: |
| Computer equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Ancillary equipment (e.g. ticket issuing machines) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Casino operations: |
| Table game equipment: |
| Big wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Card shufflers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Chippers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Chips and plaques | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Dealer handset devices | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Display screens | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Roulette wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Shoes (electronic type) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Assets
used in field service that are not listed under this sub-heading - use
any relevant determination listed under Workshop assets below |
| Air compressors | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Cutting machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Lathes | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Line boring machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Turning machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Trailers: |
| Generally
(including comb trailers and tilt trailers) - see Table B Motor
vehicles and trailers |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Battery load testers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bending machines: |
| Folders | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Brake shoe riveting machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Flange facers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Grinding machines (including gear grinding machines) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Guillotine shears | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Heat treatment assets (including furnaces and quenches) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Machining centres | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Paint agitators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Space heaters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Parts washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Plasma cutters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Presses: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Punch and shear machines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stands (including axle stands, engine stands and transmission stands) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Blast booths/chambers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Dust
collection and ventilation systems | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tooling: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Vehicle specific specialised tooling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workholding devices (including jigs and fixtures) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tools: |
| Hand tools (manually operated) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Power packs | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque/tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys (including powered and electrodrive trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Turning machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weight scales (corner weight) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding helmets incorporating respirators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel service assets: |
| Bead breaker kits | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel aligners | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Wheel balancers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel handlers and lifters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Work benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Broadcasting equipment (including audio visual devices and streaming equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |