AGRICULTURE, FORESTRY AND FISHING: |
Aquaculture: |
Refrigeration assets: |
Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
MANUFACTURING: |
Meat processing: |
Cold storage assets: |
Blast freezer tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Blast freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Plate freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Poultry processing: |
Chilling assets: |
Freezers (including blast tunnels, in-line air chillers, and spiral freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
Cured meat and smallgoods manufacturing: |
Ancillary assets: |
Freezers (including blast freezers, crust freezers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
Dairy product manufacturing: |
Assets for ice cream manufacturing: |
Freezing assets: |
Blast
freezers and freezer tunnels/hardening tunnels (excluding cabinet style
self-contained blast freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
Cabinet style self-contained blast freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
Ice cream churners/freezers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
Bakery product manufacturing: |
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
Cooling and refrigeration assets: |
Freezers (including blast freezer, plate freezer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Spiral coolers, spiral freezers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
Prepared animal and bird feed manufacturing: |
Pet food manufacturing assets: |
Wet process assets: |
Freezers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
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: |
Refrigeration and freezing assets: |
Freezers: |
Generally
(including blast freezers and plate freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Spiral freezers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Insulation
panels used in cold stores, cool rooms, freezer rooms etc - see Table B
Refrigeration assets |
Industrial gas manufacturing: |
Support and other assets: |
Customer installations assets: |
Freezers (including batch freezers, freeze tunnels, and tumble freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
RETAIL TRADE: |
Refrigeration assets: |
Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
Fuel retailing: |
Convenience store assets: |
Refrigerated cabinets and freezers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
Supermarket and grocery stores: |
Refrigeration and freezing assets: |
Freezers
and refrigerators generally (including refrigeration cabinets and
cases, standalone chillers, standalone freezers and standalone
refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
Insulation panels used in cool or freezer rooms | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
ACCOMMODATION AND FOOD SERVICES: |
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
Refrigeration assets: |
Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
RENTAL, HIRING AND REAL ESTATE SERVICES: |
Rental and hiring services (except real estate): |
Household assets: |
Freezers | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
Residential property operators: |
Kitchen assets: |
Freezers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
Scientific research services: |
Scientific, medical and pharmaceutical research assets: |
Freezers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Scientific testing and analysis services: |
Coal laboratory assets: |
Sample preparation assets: |
Sample storage assets: |
Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
Mineral processing and metallurgical laboratory assets: |
Sample preparation assets: |
Sample storage assets: |
Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
HEALTH CARE AND SOCIAL ASSISTANCE: |
Child care services: |
Support assets: |
Kitchen assets: |
Refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |