| AGRICULTURE, FORESTRY AND FISHING: |
| Pig farming: |
| Effluent separators/effluent fan extractors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MINING: |
| Mineral sand mining: |
| Dust management assets: |
| Baghouse filters and extractors | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Dust extractors and collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Extractors (including presses and reamers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Solvent extractors (including hoppers and conveyors) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| 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 |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Fibre extractors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Dust extractors | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Emissions control assets: |
| Waste gas extractor fans and silencers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Extractors | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pellet making assets: |
| Emissions control assets: |
| Waste gas extractor fans | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 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 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Extractors for carpet and upholstery cleaning: |
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other (including walk behind and self-contained carpet extractors) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Extractors for carpet and upholstery cleaning: |
| Spot
extractors (including portable handheld and brief case size extractors
for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Others (including walk behind and self-contained carpet extractors) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Dry cleaning and laundry assets: |
| Washers: |
| Extractors, standalone | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Photographic film processing: |
| Framing assets: |
| Dust extractors | 10 years | 20.00% | 10.00% | 1 Jul 2017 |