| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pig farming: |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Aquaculture: |
| Power supply assets, emergency or standby: |
| Generators (incorporating attached engine management and generator monitoring instruments) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| 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: |
| Surface mobile mining machines: |
| Generators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Oil and fat manufacturing: |
| Support assets: |
| Generators - see Table B Power supply assets |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Inert gas systems: |
| Nitrogen generators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Power
plant assets (including switchgear, transformers and turbo generators) -
see Table A Electricity supply (26110 to 26400) |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene generators (incorporating hoppers) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Electricity supply assets: |
| Steam turbine generators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Cement manufacturing: |
| Drying assets: |
| Hot gas generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Electrical installation assets (including cabling): |
| Power generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plaster milling assets: |
| Heat generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Boilers (including steam generators) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Sand casting assets: |
| Gas generators for sand curing | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Power
supply assets (including generators) - use any relevant determinations
made for Power supply assets in Table B |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Combined surface generators and grinders and finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Surface generators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heat recovery steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Reciprocating engines, diesel fired | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Reciprocating engines, gas spark ignition | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heat recovery steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Diesel or gas engine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Diesel reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas spark ignition reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas turbine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Hydro-electric: |
| Control and monitoring system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical area | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Hydro turbines and generators | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Miscellaneous assets | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 35 years | 5.71% | 2.86% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Solar: |
| Photovoltaic
electricity generating system assets (incorporating photovoltaic
panels, mounting frames and inverters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Thermal: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Primary
dust collection systems (incorporating electrostatic precipitators or
baghouse filters) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Solid
fuel preparation assets (including fuel feeders and milling assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Wind: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Wind turbines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| CONSTRUCTION: |
| Power supply assets: |
| Generators, portable (incorporating attached engine management and generator monitoring instruments): |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| RETAIL TRADE: |
| Power supply assets, emergency or standby: |
| Generator assets - see Table B Power supply assets |
| Supermarket and grocery stores: |
| Support and other assets: |
| Power generators (emergency or standby) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Electrification assets: |
| Standby generators | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Power supply assets: |
| Generators (stand alone) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Time code generators and master clocks | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Motion picture film processing assets: |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Control room assets generally: |
| Personal
computer based assets (including delay units, logging units, program
fail detectors, RDS generators etc) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Time code generators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Transmission assets: |
| Generators (backup) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Television broadcasting: |
| Broadcast
interfacing assets (including aspect ratio converters, distribution
amplifiers, sync pulse generators, timecode generators and readers and
other 'glue' assets) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Signal
measurement, monitoring and testing assets (including modulation
monitors, RF analysers, test signal generators, vectorscopes and
waveform monitors) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Electronic information storage services: |
| Data centre cooling assets: |
| Humidifier assets: |
| Steam humidifiers (including steam generators) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Generators - see Table B Power supply assets: Emergency or standby |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Generators: |
| Cables | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Distribution boards | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Generator with attached lighting plant | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Residential property operators: |
| Assets generally: |
| Generators | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Non-residential property operators: |
| Commercial office building assets: |
| Power supply assets: |
| Emergency or standby: |
| Generator assets: |
| Acoustic hoods and canopies | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Generators
(incorporating attached engine management and generator monitoring
instruments) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Power management units | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Utility locator (underground service locator) assets: |
| Signal generators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Professional photographic services: |
| Lighting assets: |
| Power packs (including battery packs and compact flash generators) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Diathermy and cautery machines/electrosurgical generators | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic electrosurgical generators | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Fluoroscopy assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, generators, screening tables and
suspensions) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, generators, screening tables and
suspensions) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| X-ray assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Support assets: |
| Waste water treatment and recycling system assets: |
| Ozone generators and UV sterilisers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |