| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Filtration systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Aquaculture: |
| Water assets: |
| Water
treatment assets (including filtration assets, foam fractionators,
oxygen and ozone generators and UV sterilizers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Filtration process assets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mineral dressing assets: |
| Filtration assets (including pressure filtration and vacuum filtration equipment) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Filtration assets (including belt, drum and vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mineral sand mining: |
| Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Resin beads for milk and protein processing and water filtration | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Water filtration system assets (excluding resin beads) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Assets commonly used for product manufacturing and processing: |
| Membrane filtration system assets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Preserved fruit and vegetable manufacturing assets: |
| Support assets: |
| Filtration systems | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Filtration assets: |
| Plate and frame presses and polished filters | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Pressure leaf filters | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Filtration assets (including plate and frame presses and pressure leaf filters) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Water filtration and softening assets (including reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane juice filtration and clarification assets: |
| Clarifiers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Juice heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Lime and mud storage bins | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Lime slakers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Mud mixers/minglers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rotary vacuum mud filters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| 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: |
| Frying
oil reclaiming and cleansing systems (incorporating filtration
equipment, storage tanks and ventilation hoods) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Beer filtration assets: |
| Beer filters | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Filter media make up assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Mash filters | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Separation/filtration assets: |
| Centrifuges | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filtration units (incorporating housing and filters): |
| Cross flow filter units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Diatomaceous earth filter units (including earth make-up system) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Lees filter units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Membrane cartridge filter units (including lenticular) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Plate and frame filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Rotary drum vacuum filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Water
filtration assets (including ion exchange assets and reverse osmosis
assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Human pharmaceutical and medicinal product manufacturing: |
| Raw material storage and dispensing assets: |
| Dispensing booths and associated air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Services: |
| Air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Filling and packing assets: |
| Filtration assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Filtration
assets for hydrate and slurry (including filters used for clarification
of liquor and filters used for coarse hydrate) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Engine lubrication storage, filtration and feed plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Bore water treatment assets: |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Air filtration systems | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Treatment assets: |
| Tertiary treatment assets: |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Reverse osmosis assets: |
| Micro filtration units | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Reverse
osmosis membrane filtration units | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Swimming pools and spas: |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Spas: |
| Fixed spa assets: |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Swimming pool assets: |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Swimming pool assets: |
| Filtration
equipment (including chlorinators and pumps) - see Table B Swimming
pool assets |
| Child care services: |
| Play area assets: |
| Water play area filtration assets and water pumps | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Horse training pool assets: |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2021 |