| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Labelling assets: |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Water assets: |
| Irrigation assets: |
| Irrigators (including centre pivot, lateral and travelling guns): |
| Fresh water | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Effluent | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Waste water assets: |
| Effluent irrigators (including centre pivot, lateral and travelling gun) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Deboning area assets: |
| Saws and pneumatic guns | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Barcode readers, RF guns, scanner guns etc | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Cement manufacturing: |
| Preheat and clinker production assets: |
| Kiln guns | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Blast furnace assets: |
| Cast house assets: |
| Mud guns | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Power tool and rivet gun power packs and rigs | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Power tools: |
| Others
(including angle grinders, fastening tools, hand operated saws, rivet
guns etc) - see Table B Power tools, hand tools |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Hand tools (including portable power tools, sealer guns and spray guns) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Wooden furniture and upholstered seat manufacturing: |
| Spray booth assets: |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2022 |
| CONSTRUCTION: |
| Power tools: |
| Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Rigid fuel tank truck assets: |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| LPG fleet refuelling facility: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| LPG tank truck assets: |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Labelling guns | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Power tools: |
| Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Labelling assets: |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Cryosurgical assets: |
| Cryosurgical flasks and guns | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Painting assets: |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Painting assets: |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |