| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Grain processing assets: |
| Tempering silos: |
| Glass fused to steel | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Blowers and fans | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Conveyors
generally (including bottle conveyors, bucket elevators, pallet
transport conveyors and pneumatic conveyors) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Ducting, pipes and piping | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Steelwork structures (including gantries, platforms and walkways) | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Vacuum pumps: |
| Liquid ring pumps | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Oil sealed pumps | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Annealing lehrs | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Batch house assets: |
| Cullet handling and return assets: |
| Cullet crushers | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Scraping conveyor systems: |
| Container glass | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Flat glass | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Silos | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Coating assets (cold and hot end) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Float baths | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Forehearths | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Forming machines (incorporating shearing and distribution systems) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass furnace assets: |
| Batch chargers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Exhaust stacks: |
| Brick lined | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Steel | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Furnace support assets (including bubbler systems and electro boost systems) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Furnace tanks | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Regenerators and recuperators | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Inspection assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Lehr stackers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Moulds | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| CNC controlled edgers and grinders | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| CNC controlled scorers and cutters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Inspection assets: |
| Automotive
laminated glass product inspection assets (including automated
distortion checking assets and conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Automotive
toughened glass product inspection assets (including thermal imaging
testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Post-processing
assets used in automotive laminated glass production and toughened
glass production processes: |
| Automated back window soldering units | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Others
(including conveyor handling assets, encapsulation presses, hot melt
adhesive applicators, robots and tooling) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| CNC machines | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Cutting tables: |
| Automated cutting and break-out tables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Laminated glass cutting tables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Manual cutting tables (including air float tables) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Digital printing assets: |
| Digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Dryers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2009 |
| Double
glazing assets (including butyl coating machines, conveyors, presses,
sealing machines and spacer robots) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Drilling and/or milling machines (including horizontal and vertical drilling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Edgers: |
| Arrissing machines | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Horizontal double edgers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Straight line edgers and bevellers | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Glass handling and storage assets: |
| Automated
loaders and unloaders (used with automated cutting tables, laminating
lines, toughening lines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Bulk glass handling assets: |
| Straddle carriers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vertical glass handlers (sideloaders, tuning forks) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Racks (including A-frame racks, hydraulic concertina racks and freefall racks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Steel grabs | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Trolleys | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Vacuum lifters and scissor grabs | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Vertical
masts and other elevating work platforms - see Table A Rental and
hiring services (except real estate) (66110 to 66400), Elevating work
platforms (EWPs) |
| Glass
laminating assets (including assembly clean room assets, autoclaves,
heaters, laminating lehr furnaces, ovens, pre-presses, presses and
vacuum bag furnaces) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Glass toughening (tempering) assets: |
| Furnaces
and quenches used in toughening, bending/toughening and
bending/slumping | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Heat soaking ovens | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Glass washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Plastic film applicators (spotstick machines) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Screen printing assets - see Table A Printing (16110) |
| Support assets: |
| Air compressors | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Glass breakers and crushers | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Glass washer machines | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Lighting assets: |
| Light
shaping tools (including modelling glass protectors, reflectors and
scrims, softboxes and umbrellas) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| OTHER SERVICES: |
| Photographic film processing: |
| Framing assets: |
| Board and glass wall cutters | 12 years | 16.67% | 8.33% | 1 Jul 2017 |