| MANUFACTURING: |
| Plywood and veneer manufacturing: |
| Veneer
peeling and slicing assets (including rotary peelers, longitudinal,
crosscut, and staylog lathe slicers, log chargers and reelers) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Mill roll shop assets: |
| Roll lathes | 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: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Engineering workshop assets: |
| CNC and NC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Press shop assets: |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conventional or non-CNC lathes | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| 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 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Tooling assets: |
| Tooling (for drills, lathes, mills etc) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Toolroom assets: |
| Tool
grinding and maintenance machines (including boring machines, broach
sharpening machines, grinding machines, guillotines, lapping machines,
milling machines, toolroom lathes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Metal working precision machines (including automatic lathes, milling machines, jig borers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Surface lathes | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Other manufacturing n.e.c.: |
| Umbrella manufacturers' plant: |
| Lathes | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Brake disc and drum grinding lathes: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Lathes | 20 years | 10.00% | 5.00% | 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: |
| Lathes | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workshop assets: |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Tooling: |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |