| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Environmental control assets: |
| Ventilation fans | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| General assets: |
| Frost fans | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Dairy cattle farming: |
| Barn fed dairy farms: |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Ventilation fans: |
| Exhaust fans (tunnel, minivent) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Stirrer fans | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Pig farming: |
| Effluent separators/effluent fan extractors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fans: |
| Exhaust (tunnel, minivent) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Stirrer | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| 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: |
| Materials handling assets: |
| Stockpile assets: |
| Tunnel vent and exhaust fans | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Tunnel vent or exhaust fans | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for yoghurt manufacturing: |
| Incubation room assets: |
| Fans | 4 years | 50.00% | 25.00% | 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 |
| Environmental
control assets (including scrubbers, ductwork, fans, biofilters and
concrete containers) | 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: |
| Blowers, fans and evaporative coolers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Malt manufacturing assets: |
| Kiln assets: |
| Fans | 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: |
| Blowers and fans: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Used in materials handling | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Cooling systems (including fans and cyclones) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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 |
| Emissions
and odour control systems (incorporating exhaust fans, ducting and
biofilters) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Cooling fans and cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Emissions
and odour control systems (incorporating exhaust fans, ducting and
biofilters) | 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: |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Ingredient receiving and handling assets: |
| Potato storage assets: |
| Air
handling system assets used in potato storage structures: |
| Fans | 15 years | 13.33% | 6.67% | 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 |
| Tea processing assets: |
| Support assets: |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Auxiliary
assets (including agitators, blowers/fans conveyors, heat exchangers
and condensers, pipes and pumps) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| 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 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Fans/blowers | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Extraction fans for waste carbon dioxide (C02) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Stillage assets: |
| Distillers grain assets: |
| Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support and other assets: |
| Blowers and fans | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Blowers and fans (generally) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Prill tower blowers and fans | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| 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 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Blowers and fans | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cement manufacturing: |
| Cooling assets: |
| Grate coolers (incorporating grate conveyor and quenching fans) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Emissions control assets: |
| Dedusting fans | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Preheat and clinker production assets: |
| Kiln
bypass systems (incorporating bypass ducts, heat exchangers, spray
towers, filter units, ID fans and stacks) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| ID (induced draught) fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| 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 |
| Fans/blowers (excluding blowers used with hot pits) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| 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 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Hot blast system assets: |
| Stoves (incorporating refractory, shell, foundations, fan and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Dedusting
fans (including extraction dusting incorporating gearboxes and drives) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Coil handling assets: |
| Cooling tunnel ventilation fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pellet making assets: |
| Cooler assets: |
| Cooler fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Emissions control assets: |
| Waste gas extractor fans | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Induration assets: |
| Waste heat recovery fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Emissions control assets: |
| Dedusting fans (including extraction dusting incorporating gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steam exhaust fans | 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 |
| Sinter making assets: |
| Cooler assets: |
| Cooler fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Dedusting fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Strand assets: |
| Preheat hoods (incorporating waste heat recovery fans and mains) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Steel strip metallic coating assets: |
| Horizontal air coolers (incorporating ducting fans and nozzles) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vertical air coolers (incorporating ducting, fans and motors) | 15 years | 13.33% | 6.67% | 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: |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Exhaust fans | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Range hood exhaust fans | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Kitchen exhaust fans | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Inflator fans | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Ceiling fans | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Bathroom assets: |
| Exhaust fans (including light/heating) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Fire control assets: |
| Stair pressurisation assets: |
| Pressurisation and extraction fans | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Float-sink
testing units (incorporating ventilation ducting, fans, density
separation apparatus etc, but excluding float-sink buckets) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Support assets: |
| Fans (including wall mounted) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |