| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle farming: |
| Feed handling assets: |
| Bale feeders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Automatic calf feeders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Poultry farming for breeding, eggs and meat: |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Aquaculture: |
| Feeders (including belt, pendulum, scatter and blower) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| MINING: |
| Crushing and milling assets: |
| Crushers: |
| Feeder breaker | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Materials handling assets: |
| Feeders: |
| Generally (including apron and belt) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Vibrating | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Weighing machines (including weighers for feeders and conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Underground mobile mining machines: |
| Feeder breakers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Coal mining: |
| Coal preparation assets: |
| Crushing assets (including feeder breakers, impact, roller and rotary crushers) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Materials handling assets: |
| Feeders: |
| Generally (including apron and belt feeders) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Vibrating feeders | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Iron ore mining: |
| Materials handling assets: |
| Feeders: |
| Vibrating | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Construction material mining: |
| Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Feeders (including loss-in-weight feeders and volumetric feeders) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Ready-to-eat
cereal manufacturing assets (including extruded, co-extruded, flaked
and puffed cereal manufacturing assets): |
| Feeders (including loss-in-weight and screwtype feeders) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Screw and weigh belt feeders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Pre-conditioning and extrusion assets: |
| Pellet presses (including air flow and die feeder presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Bale breaker (including wool feeder and wool opener) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Sanitary paper product manufacturing: |
| Finishing and converted paper product manufacturing assets: |
| Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Newspaper mailroom assets: |
| Inserters and inserting systems (incorporating feeders and feeder chains) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Weigh feeders | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Tablet/capsule fillers, feeders and counters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Granule transfer assets (including feeders, loaders, and vacuum transfer systems) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Box feeders | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cement manufacturing: |
| 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 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Feeders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Rack feeders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Vibro feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Materials handling assets: |
| Motorised feeders | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pellet making assets: |
| Materials handling assets: |
| Roller feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Table feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vibrating feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Weigh feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Materials handling assets: |
| Screw feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Sinter making assets: |
| Materials handling assets: |
| Feeders: |
| Coke | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Sinter | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Weigh feeders: |
| Coke | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Grip feeders | 10 years | 20.00% | 10.00% | 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: |
| Automatic stud well bowl feeder units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Blanking and stamping press assets: |
| Support
assets (including decoilers, loaders, unloaders, pallet transfer, sheet
feeders, crane savers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Thermal: |
| Solid
fuel preparation assets (including fuel feeders and milling assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Conveyors and conveyor systems: |
| Bounce conveyors and feeders | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Overhead
distribution lines (incorporating conductors, cross arms, feeders,
insulators, inverters, fittings and poles) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Water transport and support services: |
| Port assets: |
| Intermodal facilities: |
| Receival station assets (including belt feeder, hopper and tippler) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Welding assets: |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Flatwork processing assets (including automatic pickers, feeders, folders and stackers) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |