| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Boning hoists | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Hoists | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Pallet lifters and hoists | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Generally
(includes multi saw/trimmer, pack docker, planner/molder, resaw or
optimiser docker, stress grader and tilt hoist) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cement manufacturing: |
| Support assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Blast furnace assets: |
| Materials handling assets: |
| Furnace charging skip hoist | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Hoists: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hydraulic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vehicle hoists/lifters (including column lifters and post hoists) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Overhead cranes and hoists | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Cranes
and hoists (including bridge cranes, gantry cranes, overhead cranes and
turnover cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Toolroom assets: |
| Degreasing
plant systems (incorporating float valves, hoists, monorails, pumps
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Truck hoists | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| CONSTRUCTION: |
| Concreting assets: |
| Hoppers, skips and hoist buckets | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cranes (mobile): |
| Tower and hoists | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Lifting assets: |
| Hoists and winches: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Hydraulic and mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Lighting assets: |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Television broadcasting: |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Patient hoists and lifters | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Hoists: |
| Ceiling (incorporating tracks) | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Mobile (floor, full, standing) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Large vehicle wash assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Smash repair assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lifting assets: |
| Cranes: |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Mortuary assets: |
| Hoists and lifting machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |