| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Milking and milk handling assets: |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Aquaculture: |
| Water assets: |
| Pipes and pipelines: |
| Above
ground (polyethylene (PE) and polyvinylchloride (PVC) including lay
flat hoses) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| High pressure hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tank truck assets: |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tanker filling station assets: |
| Tanker filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanker filling assets: |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2012 |
| Loading
and unloading arms (incorporating balance mechanisms, couplers, drop
hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Rail and road tank filling assets: |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Fire control and alarm systems: |
| Fire
fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ready-mixed concrete manufacturing: |
| Fuel storage assets: |
| Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Primary metal product casting assets: |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Brake hose cleaning machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Trim and final shop assets: |
| Fluid filling assets: |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Rigid fuel tank truck assets: |
| Pumping systems: |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| LPG fleet refuelling facility: |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| LPG tank truck assets: |
| Pumping systems: |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Compressed air assets: |
| Hose reels | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG assets: |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Vacuum cleaners: |
| Ducted: |
| Hoses | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Fire control assets: |
| Hoses and nozzles | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Compressed air assets: |
| Hose reels | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Trailers: |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |