| MINING: |
| Gold ore mining: |
| Gold ore processing assets: |
| Laboratory assets: |
| Atmospheric adsorption spectrometers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Generally
(including drying ovens, pulverisers, crushers, gas fired ovens, fume
cupboards) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| MANUFACTURING: |
| Meat processing: |
| Support assets: |
| Laboratory assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Laboratory equipment: |
| Generally
(excluding penetrometers) - see Table B Laboratory assets used in
quality control, sample checking etc |
| Penetrometers | 13 years | 15.38% | 7.69% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Laboratory equipment: |
| Electronic
(including high performance liquid chromatography or HPLC machines,
refractometers, spectrometry machines and titrimetric analysers) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Non-electronic | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Laboratory assets: |
| Colorimeters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Furnace ovens | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Gas chromatograph analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Moisture
and protein analysers, electronic (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Spectrophotometers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Vacuum separators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Quality control assets: |
| Laboratory testing equipment (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Rice milling assets: |
| Quality control assets: |
| Laboratory equipment (including moisture testing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Laboratory assets: |
| Cutter grinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Moisture determination ovens | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Polarimeters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary juice samplers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wet disintegrators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Laboratory and analysing assets (including probes and samplers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Laboratory assets (including grain testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Laboratory assets: |
| Electronic (including analysers and spectrometers) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Laboratory assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Laboratory analysers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Tea processing assets: |
| Laboratory assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Laboratory analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Laboratory equipment | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Spirit manufacturing: |
| Distillation assets |
| Laboratory
and testing assets (including alcoholmeters, alcolyzers, density
meters, gas chromatographs, Graham condensers, homogenisers,
hydrometers, Inland Revenue condensers and sugar testers) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Grape/wine testing equipment: |
| Laboratory - glassware | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Laboratory - other equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Laboratory assets (including quality control and material testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Petroleum refining: |
| Oil refinery assets: |
| Laboratory equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Laboratory assets: |
| Analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other
laboratory equipment (including autoclaves, centrifuges, drying ovens,
fume cupboards and UV sterilisers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Laboratory assets: |
| Analysers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Laboratory assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laboratory analysers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Laboratory assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Laboratory analysers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drop shatters | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Drum tumblers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Others (including floor size with trolleys) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Float-sink buckets | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Float-sink
testing units (incorporating ventilation ducting, fans, density
separation apparatus etc, but excluding float-sink buckets) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Flotation machines (including froth rotation machines) | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Jaw crushers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pulverisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Riffle splitters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Rotary Sample Dividers (RSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Sample storage assets: |
| Cool room assets - see Table B Refrigeration assets |
| Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Sample trays | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Sample trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Sieve shakers (excluding sieves) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Sieves (including various meshes and sizes) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Weighing scales | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Laboratory analytical equipment and instruments: |
| Analytical balances | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Calorimeters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Carbon and sulphur analysers | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| CHN analysers (including carbon, hydrogen and nitrogen) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Coal ash fusibility furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Crucible Swell Number (CSN) burners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Dilatometers | 9 years | 22.22% | 11.11% | 1 Jul 2018 |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Moisture testing ovens (including nitrogen setup apparatus) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Muffle furnaces | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Particle size analysers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Petrographic microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Plastometers | 9 years | 22.22% | 11.11% | 1 Jul 2018 |
| Water baths (including ultrasonic water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Benchtop (including work benches and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Centrifugal concentrators | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Cone crushers | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Others (including floor size with trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Dust cabinet (including extracted workstations) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Flotation machines (including froth rotation machines) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Gravity separation assets (including centrifuges and cyclones) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Grinding mills | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Jaw crushers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Laboratory tumblers (including cyanide leach test tumblers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Micro dosing peristaltic pumps | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Overhead tank mixers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| pH control systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Pressure filters | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Pulverisers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Riffle splitters | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Rotary Sample Dividers (RSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sample storage assets: |
| Cool room assets - See Table B under 'Refrigeration' |
| Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Sample trays | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Sample trolleys | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Scrubbers | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Shaking tables (including wet tables) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Sieve shakers (excluding sieves) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sieves (including various meshes and sizes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Solvent extraction & electrowinning equipment | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Vacuum filters | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Water purification systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Weighing scales | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: |
| Analytical balances | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Atomic Absorption Spectroscopy (AAS) instruments | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Auto dilutors | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Auto titration instruments | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Carbon and sulphur analysers | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Cupellation furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Fusion furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fourier Transform Infrared (FTIR) spectroscopy | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hot blocks | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hotplate magnetic stirrers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Incubators | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Inductively
coupled plasma mass spectrometry (ICP-MS), and Inductively coupled
plasmas optical emission spectroscopy (ICP-OES) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Ion Chromatography (IC) equipment | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Muffle furnaces | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Overhead stirrers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Particle size analysers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Petrographic microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Robotic cells (including robotic fusion cells, robotic preparations cells) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Robotic TGA cells | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Thermogravimetric Analysers (TGAs) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Water baths | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Veterinary services: |
| Veterinarians' assets: |
| Pathology assets: |
| Laboratory analysers: |
| Electrolyte analysers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Generally | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Specialist medical services n.e.c.: |
| Thoracic physicians' assets: |
| Sleep
laboratory systems (incorporating amplifiers, sensors, integrated CPAP
monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Pathology and diagnostic imaging services: |
| Pathologists' assets: |
| Laboratory analysers | 5 years | 40.00% | 20.00% | 1 Jan 2002 |