| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for dairy powder manufacturing: |
| Evaporators (including circulation/vacuum chamber and falling film) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Printing support services: |
| Pre-press trade services assets: |
| Film and plate processors | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Film projection camera systems (including backing board and processing assets) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Platesetters: |
| Film image platesetters (imagesetters) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Proofers: |
| Analogue film or photographic proofers | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Polymer film and sheet packaging material manufacturing: |
| Extrusion assets: |
| Extruder dies | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Extruders
and co-extruders (incorporating barrels, screws, towers and treatment
units, but excluding dies) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laminating machines | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Packaging assets: |
| Labelling machines | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Palletisers | 12 years | 16.67% | 8.33% | 1 Jul 2014 |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pouch and bag making machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Printing assets - see Table A Printing (16110) |
| Racking machines | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Recycling machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Slitting machines and perforation units | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Support assets: |
| Air compressors and receivers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Control
system assets (including control cabinets and panels, programmable
logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laboratory assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laboratory analysers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Silos | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Plastic film applicators (spotstick machines) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Cameras: |
| 16mm and 35mm film cameras | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Copyright in a feature film (not including a licence relating to a copyright in a feature film) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motion picture film processing assets: |
| Chemical agitators and mixers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Film cleaning machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film colour analysers and colour grading machines | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Film densitometers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film printing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film processing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film re-winders | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Flat bed and rear projection film viewers | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Mixed chemical pumps | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Silver recovery units | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Sound quality control processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Waste water treatment assets | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Post production sound assets: |
| Digital film projectors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Post production video assets: |
| High definition digital film scanners | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| High definition laser film recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Telecine
chains (incorporating colour correctors, film time code readers, grain
and noise reduction systems and telecine machines) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Screening theatre assets: |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Motion picture exhibition: |
| 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 |
| Film transport systems (including platter systems, tower, make-up tables and interlock systems) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Film digitisers | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Dental services: |
| Dentists' assets: |
| Dental x-ray assets: |
| Conventional
x-ray film systems (incorporating control boxes, swing arms and x-ray
heads, but excluding orthopantomogram (OPG) systems) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Intra-oral x-ray film processors | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| OTHER SERVICES: |
| Photographic film processing: |
| Binding assets: |
| Binders | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Building-in machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Casemakers | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Casing-in machines | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Comb binders (including ring wire binders and spiral binders) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Cutting machines (guillotines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Die cutting machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Folding machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Glue binders | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Hole punching machines | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Sewing machines | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Stich liners | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Finishing assets: |
| Laminators: |
| Cold | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Heat assisted | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Vacuum press | 23 years | 8.70% | 4.35% | 1 Jul 2017 |
| UV coaters | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Framing assets: |
| Automatic measuring stops | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Board and glass wall cutters | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Dust extractors | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Mat cutters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Mitre guillotines | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| Mitre saws | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Trimmers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Underpinners | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Vinyl cutters | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Printing assets: |
| Colour matching booths | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Digital minilabs: |
| Dry: |
| Commercial | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Compact | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Wet | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Digital presses | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Film processers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Heat presses: |
| Automatic, manual, mug and multipurpose | 4 years | 50.00% | 25.00% | 1 Jul 2017 |
| Large format flatbed | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| ID card printers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Kiosks | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Large format flatbed digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Laser cutters (incorporating laser printing): |
| Desktop | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Floor mounted | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Photo calibration monitors | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Photo scanners (including photo and film scanners) | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| Roll to roll printers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Textile printers (including direct to fabric printers and direct to garment printers) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Wide format printers: |
| Dye sublimation (including desktop) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Solvent | 4 years | 50.00% | 25.00% | 1 Jul 2017 |
| Specialist photo | 6 years | 33.33% | 16.67% | 1 Jul 2017 |