| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Precision
farming assets (including GPS, controllers, lightbars, variable rate
technology assets, but excluding hydraulic automated steering) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle handling assets: |
| Cattle crushes (hydraulic and manual) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle crushes (hydraulic and manual) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Hydraulic classifiers and teetered bed separators | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Surface mobile mining machines: |
| Hydraulic excavators (including hydraulic front shovels) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Hydraulic pump modules | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Hydraulic roof supports | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gold ore mining: |
| Gold ore processing assets: |
| Crushing assets: |
| Hydraulic rock breakers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Construction material mining: |
| Hydraulic oversize rock breakers (mounted above primary crusher) | 8 years | 25.00% | 12.50% | 1 Jul 2003 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Hydraulic fracturing assets: |
| Blenders | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Frac tanks | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pumps | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Saws: |
| Breaking saws: |
| Circular hydraulic | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Cold storage assets: |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Livestock handling assets: |
| Hydraulic forcing pen gates | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Slaughter floor assets: |
| Head cutters and droppers: |
| Hand held hydraulic | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Support assets: |
| Hydraulic power packs | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Seed samplers, hydraulic driven | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Hydraulic dough dividers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Hydraulic lift trailers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Rigid and semi-rigid polymer product manufacturing: |
| Hydraulic power packs | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Injection moulding machines (incorporating hydraulic power packs but excluding moulds): |
| Expanded polystyrene and expanded polypropylene moulding machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Generally | 13 years | 15.38% | 7.69% | 1 Jul 2016 |
| Pumps (including hydraulic, water and vacuum) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Racks (including A-frame racks, hydraulic concertina racks and freefall racks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Ready-mixed concrete manufacturing: |
| Truck transit mixers: |
| Mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Coil cars (including hydraulic sliding floor plates) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Flux making assets: |
| Kiln
contact coolers (including agitator, agitator hydraulic system and
rotary valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Blast furnace assets: |
| Cast house assets: |
| Common hydraulic systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Emissions control assets: |
| Furnace
top recovery turbine systems (incorporating hydraulic system, inlet and
outlet mains and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace proper assets: |
| Furnace charging tops (incorporating charging valves and hydraulics) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Exhausters (including support structures and hydraulic systems) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Finishing mill assets: |
| 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 |
| 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 |
| 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 |
| Walking beam furnace assets: |
| 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 |
| Plate mill assets: |
| Cold
levellers (incorporating motor, gearbox spindles, hydraulic traverse
cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Edgers
(incorporating motors, hydraulic controls, mechanical controls, anvil
(carryover table), hand rails and walkways) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
finishing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
roughing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Turnover inspection table (incorporating barriers and hydraulics) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking
beam cooling beds (incorporating carry on section, carry off section,
moving (walking) section, chain drives and hydraulics) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Hydraulic shears | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Up-enders (including hydraulics) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Walking
beam, natural gas furnaces (incorporating structure, refractories,
walking beam floors, furnace hydraulic systems, and charge and discharge
doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Machining/finishing assets: |
| Trim presses (hydraulic type and crank type) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Downenders (incorporating conveyors, hydraulics and controls) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Hoists: |
| Hydraulic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Specialised hydraulic tool assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Handling assets: |
| Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Hydraulic drop and work tables | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Portable presses (including hydraulic power presses) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Support assets: |
| Pumps (including hydraulic pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Hydraulic power units (including hydraulic mules) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| CONSTRUCTION: |
| Hydraulic excavators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Bakery assets: |
| Hydraulic dough dividers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Lifting assets: |
| Hoists and winches: |
| Hydraulic and mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Waste compactors (used for cardboard and plastic): |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Lifts (including hydraulic and traction lifts) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Hydraulic brake hose machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lifting assets: |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Presses: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2015 |