| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Receival hoppers (including water dumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Planting assets: |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Receival pits and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Processing assets: |
| Conveyors, elevators and hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Materials handling assets: |
| Bins, chutes, hoppers, bunkers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Coal mining: |
| Materials handling assets: |
| Bins, chutes, hoppers, silos and storage bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Construction material mining: |
| Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Blood
drying equipment (includes blood holding tanks, agitated holding tanks,
coagulators, driers, decanters and dried blood hoppers) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Hoppers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Support assets: |
| Bins, cages and hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Filling and sealing assets: |
| Lid descramblers, cap sorters and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Solvent extractors (including hoppers and conveyors) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Seed and product handling assets: |
| Augers, conveyors, elevators and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Others (including plastic and fibreglass) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Receival station assets: |
| Cane receival hoppers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar drying and storage assets: |
| Hoppers (weigh and feed) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Hoppers (including batch and surge) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Raw material receiving, storage and handling assets: |
| Hoppers (including batch and weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Support assets: |
| Weighing assets (including weigh cells, heads and hoppers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wet process assets: |
| Hoppers (including batch and surge) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Liquid feed assets: |
| Hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Bins and hoppers (including gravity bins and holding bins) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| 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): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Washers
and brushers (including barrel washers, flat bed brushers, polishers
and pre-cleaner wet hopper washers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Others (including plastic and fibreglass) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Peanut processing assets: |
| Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Brewing assets: |
| Grist hoppers | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Grape receival hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| 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 |
| 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 organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Hoppers (including weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Fermentation assets: |
| Yeast recovery assets (molasses feedstock): |
| Hoppers, mixing tanks and storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Dunder and stillage assets (molasses feedstock): |
| Conveyors and hoppers for fertiliser additives | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Reclaim hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Salt hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Polymer film and sheet packaging material manufacturing: |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Batch house assets: |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Hoppers, bins and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Hoppers (including weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Volumetric concrete batching trucks: |
| Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Batching and mixing assets: |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Applicator
batching assets (including hoppers, mixers and tanks, but excluding
batching assets for anti-scuff hot glue/max applicators and oil
applicators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| Storage, preparation and mixing assets: |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Concrete distribution stations: |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Concrete manufacturing assets: |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Materials handling assets: |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Dust
and fume extraction assets (including ducting, extraction fans, hoppers
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| CONSTRUCTION: |
| Concreting assets: |
| Hoppers, skips and hoist buckets | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Wagons - bulk freight: |
| Other: |
| Grain hoppers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water transport and support services: |
| Port assets: |
| Intermodal facilities: |
| Receival station assets (including belt feeder, hopper and tippler) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Receival hoppers (including water dumps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Support assets: |
| Laundry handling assets: |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |