| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Pig farming: |
| Animal housing assets: |
| Floors (suspended types): |
| Concrete | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Steel | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Pig
lairages (incorporating concrete slat floor and concrete panel walls or
concrete floor and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Beef hide pullers (fixed and traversing) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Bung ring expanders: |
| Pneumatic | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Manual hand held | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Cattle restrainers (incorporating centre track belly conveyors) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Carcass cleaning systems: |
| Cutting
line sanitising systems (incorporating vacuum pumps and collection
tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Decontamination chambers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dehorners | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Electrical immobilisers | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Electrical stimulators | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Evisceration tables (incorporating organ pans) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Head cutters and droppers: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hand held hydraulic | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Hock cutters | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Knife blade sharpening machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Knocking boxes (incorporating head restrainers) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Landing tables and bleed slat conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| NLIS readers: |
| Hand held wands | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Fixed gate readers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Swinging gate readers | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Offal processing assets: |
| Chilled water systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fat vacuum transfer systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Head splitters | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Intestine processing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Jaw breakers | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Offal bins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal chutes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal cutting tables | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal packing stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal
transfer conveyors (incorporating belts, drives, motors and supporting
structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Offal tumblers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Offal washers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Tongue cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Tripe cookers/centrifuges | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead
bleed, dressing and trim conveyors ((incorporating housings, handles,
chains and motors) including elevators and lowerators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pneumatic knives: |
| De-hiding knives | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Meat trimmers/round knives and de-fatting knives | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Preparation and trimming stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rise and fall platforms | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Saws: |
| Brisket saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Splitting saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Scribing saws | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Sheep brisket scissors | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Sheep restrainers (incorporating belts, pulleys, drives and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sheep skin pullers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Specialised pork slaughter floor assets: |
| Carbon dioxide (C02) stunning chambers (incorporating carousels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Carcass grading probes | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| De-hairing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Gambrel tables | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Polishers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Scalding tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Singers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Stunners: |
| Electric stunners | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Manual bolt stunners with cartridges | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Pneumatic bolt stunners | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Waste belt conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste screw conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Raw material preparation and receiving assets: |
| Floor scales (platform scales) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Floor scrubbers and polishers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Germination assets: |
| Above/below floor cleaning systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Steeping assets: |
| Above floor/below floor cleaning systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Spirit manufacturing: |
| Support assets: |
| Floor scales (platform scales) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Accumulators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Beamers (including warpers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Creels | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Cutting tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| J Bins | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Lapping and mending frames | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Lapping trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Latex application assets | 17 years | 11.76% | 5.88% | 1 Jul 2017 |
| Offline mending tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Ovens | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Pre-coat assets (including direct coat applicators and steamers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Re-wind machines | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Roll-up machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Sample binding assets (including binders and sewing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Sample cutting assets (including stamping presses) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Shearers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Stretchers (including pre-tenters) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Tufters | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Coil cars (including hydraulic sliding floor plates) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Blast furnace assets: |
| Cast house assets: |
| Cast house floor iron and slag runner systems, covers, and tilting spouts | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| Mill roll shop assets: |
| Floor plate or checker plate machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Walking beam furnace assets: |
| Furnaces
(incorporating structure, charging machines with synchronising drive
trains, refractories, walking beam floors, furnace hydraulic systems,
and charge and discharge doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Walking
beam, natural gas furnaces (incorporating structure, refractories,
walking beam floors, furnace hydraulic systems, and charge and discharge
doors) | 20 years | 10.00% | 5.00% | 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: |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor standalone conveyors (including belt conveyors, infeed and
outfeed conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Conveyors and conveyor systems: |
| Conveyors
generally ((incorporating belt, drive, motors and supporting structure)
including walking floor conveyors) | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| CONSTRUCTION: |
| Concreting assets: |
| Concrete surface preparation assets (including floor grinders, planers and scarifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| RETAIL TRADE: |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Floating timber | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Motor vehicle tyre or tube retailing: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Housekeeping assets (including bins, buckets, floor signs and toilet brushes) | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Floor coverings, removable without damage: |
| Carpet | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Rubber safety mats | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Courier pick-up and delivery services: |
| Inspection assets: |
| Scales: |
| Floor (platform) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Grips' assets: |
| Towers, rigging, and dance floors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Electronic information storage services: |
| Raised floors | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Concreting assets: |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Floating timber | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Outdoor assets: |
| Floor carpet (including artificial grass and matting) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Others (including floor size with trolleys) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Others (including floor size with trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Polishing,
carpet cleaning and floor stripping assets (including floor polishers,
burnishers, rotary scrubbers, encapsulation machines and floor
strippers): |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Scrubbers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Steam cleaners for sanitising floor and surfaces | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Sweepers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Road sweeper trucks (including sweepers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Hoists: |
| Mobile (floor, full, standing) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Common area assets: |
| Carpets - see Table B Floor coverings (removable without damage) |
| Support assets: |
| Electronic mops and floor scrubbers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Child care services: |
| Furniture used by children, freestanding: |
| Age
specific (including cots, changing tables, floor sleeping mattresses,
high and low feeding chairs, and stackable beds) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Carpet mats (including rugs and floor mats/cushions) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Support assets: |
| Floor coverings - see Table B Floor coverings (removable without damage) |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Jacks: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vehicle service and inspection lane assets: |
| Floor unit assets: |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Roller brake testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Side slip testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Speedometer tester | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Suspension play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Mortuary assets: |
| Floor coverings - linoleum and vinyl (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Photographic film processing: |
| Printing assets: |
| Laser cutters (incorporating laser printing): |
| Floor mounted | 7 years | 28.57% | 14.29% | 1 Jul 2017 |