| MANUFACTURING: |
| Human pharmaceutical and medicinal product manufacturing: |
| Laboratory assets: |
| Bench top autoclaves | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Incubators | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Laboratory
analysers (including coagulators, carbon analysers, colour readers, gas
chromatographs, high performance liquid chromatographs (HPLCs), and
spectrophotometers) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Particle sizers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Packaging assets: |
| Accumulators | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Batch, barcode, label, and volume readers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Blister pack packaging machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Blow-fill-seal (BFS) machines | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Bottle and vial inverters and blowers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Bottle and vial unscramblers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Bundlers and bundle packing machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cappers and sealers (including tamper proof sealers) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cartoners | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Check weighers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Desiccant and cotton wool depositors/inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Dropper and leaflet inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Flaming stations | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Flow wrappers and shrink wrappers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Ink jet batch label printers | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Labelling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Pinhole inspectors | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Robotic pick and place packaging machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Sleevers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Tablet/capsule fillers, feeders and counters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Production assets: |
| Autoclaves (for terminal sterilisation) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Drying ovens | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Encapsulators | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Fluid bed dryers | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Granulators and mixer/granulators | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Homogenisers | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Intermediate
bulk containers, bins and vessels (including instruments, pipes, pumps
and valves) used to hold and transfer formulations during various stages
of production | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Metal detectors | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Sizing mills | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Tablet and capsule coating machines, coating drums and coating pans | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Tablet dedusters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Tablet presses | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Vibrating sieves | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Raw material storage and dispensing assets: |
| Demountable strong rooms | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Dispensing booths and associated air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Laminar flow benches and biohazard cabinets | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Safes | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Weighing scales | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) |
| Services: |
| Air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Water purification plant | 10 years | 20.00% | 10.00% | 1 Jan 2004 |