| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Clean up assets: |
| Hot water services | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| MINING: |
| Oil and gas extraction: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery |
| Hot water system assets | 17 ½ years | 11.43% | 5.71% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Water assets: |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Packing assets: |
| Hot melt adhesive (spot glue) applicators | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Soft drink, cordial and syrup manufacturing: |
| Tanks: |
| Hot water | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Tanks: |
| Hot service storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Reconstituted wood product manufacturing: |
| Presses (including pre-press, hot and cold presses) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Rigid and semi-rigid polymer product manufacturing: |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Coating assets (cold and hot end) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| Post-processing
assets used in automotive laminated glass production and toughened
glass production processes: |
| Others
(including conveyor handling assets, encapsulation presses, hot melt
adhesive applicators, robots and tooling) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Cement manufacturing: |
| Drying assets: |
| Hot gas generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Fans/blowers (excluding blowers used with hot pits) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster milling assets: |
| Hot pits: |
| Blowers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Vessels | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| 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 |
| Applicators: |
| Anti-scuff hot glue/wax | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Control systems assets: |
| Instruments
(including temperature probes, control panels, gas analysers, location
sensors, carbon monoxide monitors, pressure controls, temperature
controls, pyrometers, strip position sensors, gamma ray detectors, hot
metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Hot metal pots | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Hot blast system assets: |
| Cold blast mains (incorporating snorts and mixer valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hot
blast mains (incorporating bustle mains, back draught mains and tuyere
stock) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Stoves (incorporating refractory, shell, foundations, fan and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Stoves mixed gas main systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Hot car spur lines | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Coil and slab weighers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coil box and crop shear assets: |
| Coil boxes (incorporating side guard drives and transfer mechanism assemblies) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Coil box shear and scale breakers | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shears (incorporating assemblies and main drive motors) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shear maintenance jigs and pinch rolls | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Transfer bed oxy cutting stations | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coil handling assets: |
| Cooling tunnel conveyors | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Cooling tunnel ventilation fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marking machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Down
coiler assets (including coilers (incorporating side guards, mandrel,
mandrel drives, wrappers and unit roll drives)) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Finishing mill assets: |
| Finishing mill flumes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finishing
mills (incorporating mill stands, side guides, strippers, screw downs,
drive shafts, pinion boxes, main drive motors, transformers, loopers,
grease systems, oil circulation systems, and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Laminar flow cooling systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Mill roll shop assets: |
| Bearing washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chuck changers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Floor plate or checker plate machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Roll grinders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Roll lathes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roll racks and sleds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing roughing mill assets: |
| Reversing
roughing mills (incorporating mill stands, entry side guards, delivery
side guards, main drive motors and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roll changing assets | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scale scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Skin pass mill assets: |
| Skin
pass mills (incorporating mill entry assets,gap control and auxiliary
hydraulics, main drive motors, payoff reel, un-coiler mandrels and
re-coiler mandrels) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Tension reels and belt wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Laser systems mill entry | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Slab tracking systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Strapping machines (including radial and circumferential) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Walking beam furnace assets: |
| Air dilution manifolds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Air ducts | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Coke ovens gas systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Cold combustion air systems | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Dilution blowers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Extractors | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Furnaces
(incorporating structure, charging machines with synchronising drive
trains, refractories, walking beam floors, furnace hydraulic systems,
and charge and discharge doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Nitrogen purge systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tracking lasers (incorporating cables and adapters) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Plate mill assets: |
| Hot
levellers (incorporating motors, gearboxes, spindles, rolls, leveller
AGC capsules, screws, crowning device, de-scaling header and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Aluminium smelting: |
| Materials handling assets: |
| Anode transport vehicles and hot metal carriers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Toolroom assets: |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Hot food display assets (including bain maries) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Deli Assets: |
| Hot food display assets (including bain marie, hot boxes and pie warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support and other assets: |
| Hot water systems (excluding piping) | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Food preparation and service assets: |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Trailers having a gross vehicle mass of 4.5 tonnes or less: |
| Aluminium,
galvanised steel, galvanised hot dipped steel and powder coated
trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Hot water units: |
| Domestic | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Marine | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Flight instruments | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hot air balloon assets: |
| Baskets | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
| Burners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Envelopes | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Inflator fans | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Hot water systems (excluding piping): |
| Electric | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Gas | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Solar | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Non-residential property operators: |
| Commercial office building assets: |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Hot blocks | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Nuclear
medicine systems (incorporating cameras, gantries, collimators,
integrated computers, integrated software and hot lab equipment, but
excluding Positron Emission Tomography (PET) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Hot water dispensers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Support assets: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Kitchen assets: |
| Hot
food display and warming assets (including bain marie, banquet units,
buffet units, hot boxes, plate warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| OTHER SERVICES: |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Sterilisation processing assets (including autoclaves and hot towel cabinets) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Laundry and dry cleaning services: |
| Support assets: |
| Hot water systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |